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NY 856917


NOV 07 1990

CLA-2-48:S:N1:234 856917

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.39.4040

Mr. Stan Vick
LEP International, Inc.
P.O. Box 19105
Charlotte, NC 28219

RE: The tariff classification of coated papers from Germany.

Dear Mr. Vick:

In your letter dated October 1, 1990, on behalf of Perstorp Unidur (Greensboro, N.C.), you requested a tariff classification ruling.

Samples of two grades of paper, designated "Perstobest" and "Perstoplus," were submitted and have been analyzed by the Customs Laboratory.

The lab reports that the "Perstobest" sample, a sheet of tan paper with a wood-grain pattern on one side, weighs 72.2 grams per square meter (gsm) and has a thickness of 0.080 mm; it is composed of chemical bleached pulp fibers and is coated on one side with a poly acrylate type plastic.

The lab reports that the "Perstoplus" sample is a sheet of white paper weighing 143.3 gsm and having a thickness of 0.150 mm; it is composed of chemical bleached pulp fibers and is also coated on one side with a poly acrylate type plastic.

You indicate that these papers are used for lamination onto counter tops, kitchen cabinets, desks and other furniture to impart either a wood-grain or plain finish. We assume that they will be imported in rolls having a width exceeding 15 cm, or in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm in an unfolded state.

The applicable subheading for the "Perstobest" and "Perstoplus" papers will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plastic-coated paper. The rate of duty will be free.

Although your letter mentions an additional product known as "Perstofoil," we are unable to rule on it because no sample of that item was received by this office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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