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HQ 086547


May 23, 1990

CLA-2 CO:R:C:G 086547 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.39.4040

Mr. Carlos J. Fernandez
TEPSA
Airport Executive Tower No. 2
7270 N.W. 12th Street
Miami, FL 33126

RE: Paper and paperboard coated or covered with plastics

Dear Mr. Fernandez:

This ruling letter is in response to a letter dated February 19, 1990, on behalf of Tratamientos Especiales Del Papel, S.A., concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain paper and paperboard coated or covered with plastics. Samples were submitted for examination.

FACTS:

There exist six separate products. Each contains paper or paperboard imported from Venezuela in rolls of a width exceeding 15 cm. The products identified as CGC24DMP40, CGC24DMP47, 2N8020, 6/N8040, and 6GN8040 are all surface coated on one side with polyethylene--which is a type of plastic. Both CGC24DMP40 and 6GN8040 are also composite papers (i.e., two or more layers of paper or paperboard stuck together with the aid of an adhesive). The final product is identified as 2R8045. It is surface coated on one side with polyethylene. On top of the polyethylene is a layer of woven polypropylene fibers. Polypropylene is also a type of plastic.

ISSUES:

(1) Are "coated" paper and paperboard distinct and separate from "covered" paper and paperboard for purposes of classifi- cation under the HTSUSA?

(2) Are paper or paperboard containing on one side a layer of woven polypropylene fibers considered paper or paperboard covered with plastics for purposes of classification under Heading 4811 of the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

Composite paper and paperboard made by sticking flat layers of paper or paperboard together with an adhesive are classified under heading 4807, except if surface coated or impregnated. The products identified as CGC24DMP40 and 6/N8040 both appear to be composite paper or paperboard; however, CGC24DMP40 and 6/N8040 are not classified under heading 4807 because they are both surface coated.

Under the HTSUSA, paper and paperboard that are "coated" are considered distinct and separate from paper and paperboard that are "covered." Evidence of this can be found in the use of these terms in the HTSUSA where "coated" and "covered" are not always found together in the same heading and are listed as separate and distinct articles when found in the same heading. For example, headings 4802, 4804, 4805, and 4809 speak of "coated" or "uncoated" paper and paperboard but not of "covered" or "uncovered" paper and paperboard. Moreover, heading 4811 provides for, among other things, "paper and paperboard...coated, impregnated, covered...," thus indicating that "coated" paper and paperboard are distinct and separate from "covered" paper and paperboard.

Explanatory Note (A) to subheading 4811 of the HTSUSA uses the terminology "layer of plastics" in discussing paper or paperboard coated or covered with plastics. Otherwise, there exists no limitations or qualifications as to the properties of "plastics," as this term is set forth in subheadings 4811.31 through 4811.39, which provide for, among other things, paper and paperboard covered with plastics. Included among the types of plastics are polyethylenes and polypropylenes. See Van Nostrand Reinhold Encyclopedia of Chemistry (4th ed. 1984). Therefore, paper or paperboard containing a layer of woven polypropylene fibers can be classified as paper or paperboard covered by plastics as the woven polypropylene fibers constitute a layer of plastics. The product identified as 2R8045, then, being paper or paperboard containing a layer of woven polypropylene fibers, can be classified under subheading

4811.39.4040, HTSUSA, which provides for, among other things, paper or paperboard covered with plastics.

The Explanatory Notes to Chapter 48 on "coated paper and paperboard" state that the "term [coated paper and paperboard] applies to paper or paperboard which has been given a coating on one or both sides either to produce a specially glossy finish or to render the surface suitable for particular requirements." In the instant case, the products identified as CGC24DMP40, CGC24DMP47, 2N8020, 6/N8040 and 6GN8040 are, as discussed above, all merely paper or paperboard surface coated with plastics (i.e., polyethylene) in order to render the paper or paperboard suitable for use as industrial packaging material. Therefore, these products can all be classified under subheading 4811.39.4040, HTSUSA, which provides for, among other things, paper or paperboard coated with plastics.

HOLDING:

All six of the above-identified paper or paperboard products are classified under subheading 4811.39.4040, HTSUSA, which provides for paper and paperboard coated, impregnated or covered with plastics, other, other, other. Products classified under this subheading may be entered free of duty.

Sincerely,

John Durant, Director
Commercial Rulings Division

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