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NY 867888

DECEMBER 19, 1991

CLA-2-48:S:N1:234 867888

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.39.6040; 4823.90.8500; 4811.39.4040; 4823.90.6500; 4811.21.0000; 4823.11.0000

Ms. Grace Timms
CMS Gilbreth Packaging Systems
P.O. Box 847
Bensalem, PA 19020

RE: The tariff classification of "Dissolvo" water-soluble paper from Japan.

Dear Ms. Timms:

In your letter dated October 7, 1991, you requested a tariff classification ruling.

The merchandise in question is an unusual kind of paper which dissolves when brought into contact with water. Literature accompanying your letter indicates that the product, known as "Dissolvo," is used in the United States primarily to construct "purge dams" in certain gas-tungsten arc welding procedures. Other uses include packaging, labels, leak detection, novelties, classified/confidential documentation, etc.

Samples representing 11 different grades of "Dissolvo" paper were submitted and have been analyzed by the New York Customs Laboratory.

The following grades were found to be sheets of uncoated white paper weighing less than 150 grams per square meter and composed of chemical bleached kraft pulp fibers: WA 30/180 non super, WA 45/180 non super, WA 60/180 super, WAGC 140/180 non super, 30 CD-2 non super, and 45 CD-2. The applicable subheading for these grades, when imported in rolls over 15 cm wide, or in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm in an unfolded state, will be 4804.39.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) kraft paper weighing 150 gsm or less. The rate of duty will be 4%. When imported in rolls or sheets not conforming to the above dimensions, or in non-rectangular shapes, the applicable subheading will be 4823.90.8500, HTS, which provides for other (than certain enumerated) paper, cut to size or shape. The rate of duty will be 5.3%

The following grades were found to be sheets of white, plastic-coated kraft paper weighing less than 150 gsm: WAL 30, WAL 45, and WA 60 HSW C. The applicable subheading for these grades, when imported in rolls or sheets conforming to the dimensional criteria outlined above, will be 4811.39.4040, HTS, which provides for other (than certain enumerated) plastic-coated paper. The rate of duty will be free. When imported in non- conforming sizes or shapes, the applicable subheading will be 4823.90.6500, HTS, which provides for other (than certain enumerated) coated paper, cut to size or shape. The rate of duty will be 5.6%

The following grades were found to be sheets of pressure- sensitive (adhesive coated) kraft paper mounted on peel-off release paper backing sheets: Seven Tak 5000 and Seven Tak 5002. The applicable subheading for these grades, when imported in rolls or sheets conforming to the aforementioned dimensional criteria, will be 4811.21.0000, HTS, which provides for pressure- sensitive adhesive paper, in rolls or sheets. The rate of duty will be 5.8%. When imported in non-conforming strips or rolls, the applicable subheading will be 4823.11.0000, HTS, which provides for pressure-sensitive adhesive paper in strips or rolls, cut to size. The rate of duty will be 5.8%. When imported in non-conforming sheets or non-rectangular shapes, the applicable subheading will be 4823.90.6500, HTS, which provides for other (than certain enumerated) coated paper, cut to size or shape. The rate of duty will be 5.6%

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

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See also:

• Tariff No.: 4804.39.60 - Uncoated kraft paper and paperboard, other than unbleached, in rolls or sheets, weighing 150 g/m2 or less, nesi
• Tariff No.: 4811.21.00 - Pressure-sensitive paper and paperboard, in rolls or sheets
• Tariff No.: 4811.39.40 - Paper and paperboard, coated, impregnated or covered with plastics, in rolls or sheets, nesi
• Tariff No.: 4823.11.00 - Pressure-sensitive gummed or adhesive paper in strips or rolls
• Tariff No.: 4823.90.65 - Articles of coated paper or paperboard, nesi
• Tariff No.: 4823.90.85 - Articles of paper, paperboard and webs of cellulose fibers, nesi