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NY C89105


July 10, 1998

CLA-2-48:RR:NC:SP:234 C89105

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Mr. Edward Lim

Star Customs Brokers, Inc.

153-02 Baisley Blvd.

Jamaica, NY 11434

RE: The tariff classification of plastic-coated paper from Korea.

Dear Mr. Lim:

In your letter dated June 16, 1998, on behalf of MBI Merchandise Industries, Inc. (Somerset, NJ), you requested a tariff classification ruling.

A sample identified as "paper-backed vinyl (for covering photo albums)" was submitted and will be retained for reference. It is a sheet of paper with an octagonal shape obtained by diagonally cutting all four corners of a 13" x 24" rectangle. (Each diagonal cut measures 1 7/8" in length.) The paper is coated or covered on one side with a layer of green-colored plastic, the surface of which appears to have been embossed or otherwise processed to impart a slightly grainy texture. The thickness of the paper appears to be greater than that of the plastic.

The applicable subheading for the above-described product will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) coated paper or paperboard, cut to size or shape. The rate of duty will be 3.4%.

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,


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