United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 892392 - NY 892543 > NY 892505

Previous Ruling Next Ruling
NY 892505




January 27, 1994

CLA-2-48:S:N8:234 892505

CATEGORY: CLASSIFICATION

TARIFF NO.: 4802.40.0000; 4811.29.0000

Ms. Carolyn Paino
J.J. Boll Associates, Inc.
147-45 Farmers Blvd.
Jamaica, NY 11434

RE: The tariff classification of wallpaper base from Germany.

Dear Ms. Paino:

In your letter dated November 16, 1993, on behalf of J. Josephson Inc. (So. Hackensack, NJ), you requested a tariff classification ruling.

Samples of two grades of paper, both said to be "raw paper for later production of hanging paper," were submitted and have been analyzed by the New York Customs Laboratory.

The first item, identified as "uncoated wallpaper base, not pre-pasted," is found to be an off-white paper weighing 89.9 grams per square meter and composed of more than 70% mechanical pulp fibers. It has a thickness of 0.155 mm, a brightness of 65.6%, and an ash content of 10.7%. The paper is not coated or impregnated.

The applicable subheading for the "uncoated wallpaper base, not pre-pasted" will be 4802.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for uncoated wallpaper base (hanging paper). The rate of duty will be free.

The second item, identified as "uncoated wallpaper base, heat-resistant, pre-pasted," is found to be an off-white paper weighing 93.9 grams per square meter and composed of more than 70% mechanical pulp fibers. It is 0.175 mm in thickness, and is coated on one side with an aqueous soluble adhesive (not pressure-sensitive).

The applicable subheading for the "uncoated wallpaper base, heat-resistant, pre-pasted" will be 4811.29.0000, HTS, which provides for gummed or adhesive paper or paperboard, other than pressure-sensitive. The rate of duty will be free.

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

Previous Ruling Next Ruling

See also: