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July 27, 1999

CLA-2-48:RR:NC:2:234 E81942

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.39.4040

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

RE: The tariff classification of plastic coated papers, from Spain

Dear Mr. Zompa:

In your letter dated May 10, 1999, your file Binding Customs Rule Request 705 A-B-C-D, you requested a tariff classification ruling.

Samples were submitted, of paper which you described as: Webs or sheets of latex saturated paper, nitro or aqueous coated, one or two sides.

Two samples, marked 705B and 705D, have been analyzed by the Customs Laboratory, who report that they are composed of unbleached chemical pulp fibers, and are coated on both sides with a plastic material. 705B has a thickness of 0.5 mm and a weight of 483.8 gsm; 705D has a thickness of 0.525 mm and a weight of 536.2 gsm.

Grades 705A and 705C, not tested, each weigh 400 gsm or more. Classification of these will rely on the test results, and be the same as for the tested grades.

The applicable subheading for these four grades of heavy, unbleached, plastic coated papers, which ultimately will be used as a covering for packaging, books, and stationery items, will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) paper or paperboard, coated, impregnated or covered with plastics. The rate of duty will be Free.

This classification presumes that the papers will imported in the form of rectangular (including square) sheets, with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state, or, in strips or rolls of a width exceeding 15 cm. Importation in forms, shapes or sizes other than these, will result in different classifications and/or rates of duty.

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 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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