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NY A84233




June 11, 1996

CLA-2-48:RR:NC:GI:234 A84233

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.90.0000

Ms. Marjorie S. Brenman
Samuel Shapiro & Company, Inc.
21 South 5th Street, Suite 735
Philadelphia, PA 19106

RE: The tariff classification of paper doilies from China.

Dear Ms. Brenman:

In your letter dated May 24, 1996, on behalf of your client, Unique Industries, Inc. (Philadelphia), you requested a tariff classification ruling. Samples representing two kinds of doilies were submitted and will be retained for reference.

The samples of the first kind are circular sheets of embossed white paper having a scalloped circumference and a border perforated so as to form decorative openwork. The doilies appear to be the kind of disposable mats typically placed under cakes or other items, both for adornment purposes and to protect underlying surfaces.

The applicable subheading for the above-described paper doilies will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) household, sanitary or hospital articles similar to tablecloths or table napkins..., of paper. The rate of duty will be 2.4%.

Your inquiry does not provide enough information for us to give a classification ruling on the samples of the second kind, which are paper doilies whose top surfaces are covered with metallic material said to be foil. If you wish to pursue a ruling on these items, please identify:

1. The specific type(s) of metal used.
2. How the metal is applied to the paper (e.g., pre- existing sheet of foil laminated to paper with adhesive, metallic solution applied as a coating, etc.). 3. Thickness of paper layer and thickness of metal layer. 4. Relative values of paper and metal in finished doily.

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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