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NY 861053

APR 29 1991
CLA-2-48:S:N1:234 861053

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.31.4000; 4823.59.2000

Mr. Steve Liptak
Inter-Maritime Forwarding Co., Inc.
156 Williams Street
New York, NY 10038

RE: The tariff classification of photographic base paper from the United Kingdom.

Dear Mr. Liptak:

In your letter dated March 1, 1991, on behalf of your client, James River Photographic Paper, you requested a tariff classification ruling.

The merchandise of this request is designated, "l44G PG Black/White P391", and is described by the manufacturer as "Photographic base paper for subsequent photographic sensitizing". Samples were furnished, which were forwarded to the Customs laboratory, per our advice to you of March 6, 1991. The analysis has now been received from the laboratory, indicating the following pertinent data:

Weight: 222 grams per square meter.
Thickness: 0.210 mm
Coating: Black-White faces of plastic. Each face thinner than the paper layer.
Bleach: Paper is made of chemical bleached pulp fibers. Sensitivity: Sample is not sensitized to light, heat, or other forms of radiation.

The applicable subheading for the described paper, when imported in strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state, will be 4811.31.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) paper and paperboard, coated or covered with plastics (excluding adhesives), bleached, weighing more than 150 grams per square meter. The rate of duty will be 2.6 percent ad valorem.  When imported in sizes or shapes other than those enumerated above, this paper will be classifiable in subheading 4823.59.2000, HTS, which provides for: Basic paper to be sensitized for use in photography. The rate of duty will be 0.9 percent ad valorem. Paper classified in this subheading is subject to the documentary requirements of 19.C.F.R. 10.131- 10.139, pertaining to proof of actual use.

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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See also:

• Tariff No.: 4811.31.40 - Other bleached paper and paperboard, coated, impregnated or plastics covered, weighing over 150 g/m2, less than 0.3 mm thick, nesi
• Tariff No.: 4823.59.20 - Basic paper to be sensitized for use in photography