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NY B80509




January 13, 1997

CLA-2-48:RR:NC:SP:234 B80509

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.31.4000

Mr. Gerardo Nava
Curpiel, S.A. de C.V.
Juan Escutia 64
Col. Condesa
06140 MEXICO, D.F.

RE: The tariff classification of embossed, coated release papers from Mexico.

Dear Mr. Nava:

In your letters dated October 14 and November 27, 1996, you requested a tariff classification ruling on various products. This response will be limited to two grades of paper identified as "Chevreau" and "Denver." The other items are being addressed under separate cover.

Two samples were submitted and will be retained for reference. Both are sheets of bleached, off-white paper which have been embossed so that they have a subtle grainy texture on one side. In addition, the textured side of each sheet has been coated with release agents described as "synthetic resins repellent to vinyl films." (Based on this description and their plastic-like appearance, we will assume that these coatings are plastics.) The sample sheet of "Chevreau" measures approximately 0.29 mm in thickness, and is said to have an overall basis weight of 220 grams per square meter (gsm). The sample sheet of "Denver" measures approximately 0.20 mm in thickness, and is said to have an overall basis weight of 200 gsm.

It is our understanding that these papers are used as a kind of mold in the process of manufacturing "synthetic leather." That is, liquid or semi-liquid plastic material is poured onto the grainy side of the paper, and a layer of textile fabric is subsequently bonded to the exposed surface of the plastic. After the plastic has solidified, the paper is peeled off, yielding a sheet of "synthetic leather" (fabric-backed plastic) whose plastic face bears the grainy texture of the embossed paper. The paper, which has served out its purpose of "transferring" or imparting its own "leather-look" texture to the plastic, can then be discarded or possibly used again in the same way.

Although in the above-described operation the paper merely leaves an impression on the plastic (there is no actual transfer of any material), you refer to "Chevreau" and "Denver" as "transfer papers," and state that they will be imported in rolls having a width of 52 inches.

The applicable subheading for the "Chevreau" and "Denver" "transfer papers" will be 4811.31.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): bleached, weighing more than 150 gsm: other than 0.3 mm or more in thickness. The general rate of duty will be 1.8%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,

Gwenn Klein Kirschner

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