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NY 876514




September 22, 1992

CLA-2-48:S:N1:234 876514

CATEGORY: CLASSIFICATION

TARIFF NO.: 4802.52.1000; 4823.59.4040

Mr. John P. Nolan
Kurz-Allen, Inc.
313 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of carbonless base paper from Sweden.

Dear Mr. Nolan:

In your letter dated July 15, 1992, on behalf of MoDo Inc. (Westport, CT), you requested a tariff classification ruling.

Samples, identified as "MoDo CL Base" papers (40, 45, and 49 gsm), were submitted and have been analyzed by the Customs Laboratory. The lab finds them to be uncoated, unimpregnated white papers weighing 41.4, 46.6 and 50.7 gsm, respectively. They are composed of over 95% chemical bleached kraft pulp fibers, contain more than 3 percent ash, and have a brightness exceeding 60 percent.

These base sheets are intended to be coated with certain materials which will transform them into "carbonless" self-copy paper. In a recent telephone conversation, Mr. Lars Eliason of MoDo Inc. indicated that the end products made from the latter will be multipart business forms, such as invoice sets, credit card slips and the like.

The applicable subheading for the "MoDo CL Base" papers (40, 45, and 49 gsm) will be 4802.52.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for certain uncoated writing paper weighing 40 gsm or more but not more than 150 gsm. The rate of duty will be 2.4%.

The above classification will apply when the paper is imported in rolls exceeding 15 cm in width, or in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm in an unfolded state. If the paper is imported in smaller sizes, or in non-rectangular shapes, the applicable subheading will be 4823.59.4040, HTS, which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 3%.

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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