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NY A82660




June 20, 1996

CLA-2-48:RR:NC:GI:234 A82660

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.31.2050

Mr. John L. Ross
AIS International, Inc.
P.O. Box 670
Boston, MA 02129

RE: The tariff classification of paperboard used for insoles, from Germany.

Dear Mr. Ross:

In your letter dated April 3, 1996, on behalf of Texon (Russell, MA), you requested a tariff classification ruling.

Two sample sheets of paperboard said to be used in insoles of footwear were submitted and will be retained for reference. Both sheets, one tan and the other black, are continuously printed on one side with the word "Texon (R)."

Analysis by the New York Customs Laboratory indicates that the samples are paperboards composed of bleached chemical cellulosic pulp fibers, not laminated or coated, but impregnated with a plastic-resin type of synthetic latex. The tan sheet is 2.034 mm thick and weighs 1220.3 grams per square meter (gsm). The black sheet is 2.779 mm thick and weighs 1636.4 gsm.

You state that the merchandise will be imported in large sheets. For the purposes of this ruling, it is assumed that they will be rectangular, with one side exceeding 15 cm and the other exceeding 36 cm.

The applicable subheading for the above-described paperboard for insoles will be 4811.31.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for paper or paperboard... impregnated...or printed...: coated, impregnated or covered with plastics (excluding adhesives): bleached, weighing more than 150 gsm: 0.3 mm or more in thickness...other (than certain enumerated kinds). The rate of duty will be free.

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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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