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NY A81600




March 25, 1996

CLA-2-46:RR:NC:GI:230 A81600

CATEGORY: CLASSIFICATION

TARIFF NO.: 4601.91.4000

Ms. Kerrie L. McClafferty
Worldlink International
28981 Highland Road - Bldg. #8
Romulus, MI 48174

RE: The tariff classification of "papyrus paper" from Egypt.

Dear Ms. McClafferty:

In your letter dated March 11, 1996, on behalf of American Eagle (Auburn Hills, MI), you requested a tariff classification ruling.

A sample identified as "papyrus paper" was submitted and will be retained for reference. It is a sheet good that appears to be made up of two layers, each of which is composed of a series of parallel strips of thin, flexible vegetable material laid edge to edge. The strips of one side appear to run at a right angle to those on the other. The individual strips range from about 7 to 20 mm in width. Overall, the sample sheet measures 22 x 35 cm, and is approximately 0.25 mm in thickness.

The sample sheet is not printed, painted or decorated in any way. You state that the product will be sold to educational institutes in the form of "work packets" intended to be distributed to students, who in turn will use the papyrus sheets as surface material upon which to paint designs.

We note your suggestion that the "papyrus paper" be classified in one of the paper subheadings of Chapter 48, Harmonized Tariff Schedule of the United States (HTS). However, the papers of Chapter 48 generally must be made from the cellulosic pulps of Chapter 47. By contrast, the instant product is made not from pulp but from sliced plant material which has merely been arranged and pressed into sheet form, possibly with the aid of a binder such as glue.

Accordingly, the applicable subheading for the "papyrus paper" will be 4601.91.4000, HTS, which provides for other (than certain enumerated) vegetable plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles. The rate of duty will be 1.8%.

The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under subheading 4601.91.4000, HTS, which are products of Egypt will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto, at (212) 466-5779.

Sincerely,

Roger J. Silvestri

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