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NY 811965




July 7, 1995

CLA-2-48:S:N3:234 811965

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Mr. Casimir J. Ries
New Wave Transport (U.S.A.)
9950 W. Lawrence Ave., Suite 119
Schiller Park, IL 60176

RE: The tariff classification of end papers (used for hair permanents) from Japan.

Dear Mr. Ries:

In your letter dated June 14, 1995, on behalf of Gro-Mar Industries, Inc. (Maywood, IL), you requested a tariff classification ruling.

Samples identified as "interfolded jumbo end papers" were submitted and will be retained for reference. They are thin, rectangular sheets of paper measuring about 6 1/2 x 10 centimeters in an unfolded state. As presented, however, the sheets are interfolded with one another, possibly to facilitate use in a dispenser. End papers are tools or accessories employed by hair stylists during permanent wave procedures.

You believe that since the above-described items are made from paper pulp, they should be classified in subheading 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper pulp.

While it is true that paper is made from pulp, and is thus an "article of pulp" in the generic sense, the wording of heading 4823, HTS, is such that the terms "paper," "paperboard," "cellulose wadding," "webs of cellulose fibers," and "articles of paper pulp" are to be regarded as denoting separate, distinct things. Within this context, we find that the tariff schedule does not contemplate that sheets of paper, or articles made from sheets of paper, are to be considered "articles of pulp."

Thus, in our view, only products made directly from pulp, without having first been made into a sheet of paper, qualify for the "articles of pulp" provisions. Examples might include certain products composed essentially of loose fluff pulp, or egg cartons made of molded pulp. Since the instant goods are sheets of paper, they are logically considered "paper," as opposed to "articles of pulp," for tariff purposes.

Accordingly, the applicable subheading for the "interfolded jumbo end papers" will be 4823.90.8500, HTS, which provides for other (non-enumerated) paper, cut to size or shape. The rate of duty will be 4.8%.

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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