NY 0872989 - The tariff classification of "Coverleaf 46" from France. - United States International Trade Commision Rulings

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NY 872989

April 16, 1992
CLA-2-48:S:N1:234 872989

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500; 4811.39.4040

Mr. R. Dorf
Dorf International, Ltd.
20 Vesey Street, Suite 1400
New York, NY 10007

RE: The tariff classification of "Coverleaf 46" from France.

Dear Mr. Dorf:

In your letter dated March 30, 1992, on behalf of your client, Sopal Poly Papier, you requested a tariff classification ruling.

Samples and specifications were submitted, which will be retained for reference. The product is a 45 gsm sulfurized vegetable parchment paper (grease proof sheet) which is coated on both sides with polyethylene. Total weight of the coated sheet is 75 gsm. The stated use is as "lids for margarine". This product is applied over the top and in contact with the margarine. Once the margarine is covered by the "Coverleaf", the plastic tub is sealed with a plastic cover. The sizes/widths are stated to be "8 oz (98 mm) and 16 oz (110 mm)." We understand this to mean that, in condition as imported, "Coverleaf 46" will be on rolls, not more than 110 mm in width; or in rectangular sheets with no side longer than 110 mm; or in circular or other non-rectangular shapes.

The applicable subheading for "Coverleaf 46", in the sizes or shapes mentioned will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) paper, cut to size or shape, of coated paper or paperboard. The rate of duty will be 5.6 percent ad valorem.

"Coverleaf 46" imported in rolls of a width exceeding 15 cm, or in rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in unfolded state, would be classifiable in HTS subheading 4811.39.4040, Free of duty. 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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