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April 22, 1999

CLA-2-48:RR:NC:2:234 E80776

CATEGORY: CLASSIFICATION

TARIFF NO.: 4808.90.4000

Mr. Paul S. Zompa
Director of Sales and Marketing
Cover Luxe, Inc.
100 Founders Drive
Woonsocket, Rhode Island 02895

RE: The tariff classification of embossed paper, from Taiwan

Dear Mr. Zompa:

In your letter dated April 9, 1999, you requested a tariff classification ruling for rolls or sheets of embossed kraft paper, from Taiwan. Small samples were submitted, which are not large enough to be analyzed in our laboratory. These will be retained for reference.

The samples are of various colors (but not surface-colored), and of different gram weights, and all are embossed, but not creped or crinkled. The composition is said to be kraft pulp, and you have advised by telephone that the papers are not coated or impregnated. When imported, they will be referred to as “Fancy Papers”, in several “series”, such as “O”, “M”, “E”, etc. The series designation will stand for a particular style of embossment.

This ruling will be based on expected sizes of imported product as follows: rolls, of a width exceeding 15 cm; rectangular sheets, with one side exceeding 36 cm and the other side exceeding 15 cm. Narrower rolls or smaller sheets will take different classifications.

This product will be used as a covering for packaging, books, and stationery items. It will be imported in weights ranging from 100 grams per square meter to 198 grams per square meter.

The applicable subheading for this product will be 4808.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Embossed paper or paperboard (other than certain enumerated kinds). The rate of duty is 1 percent.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division

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