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NY L84402




August 30, 2005

CLA-2-48:RR:NC:SP:234 L84402

CATEGORY: CLASSIFICATION

TARIFF NO.: 4810.31.1060; 4811.59.4040; 4811.51.4000

Mr. David Cohen
Sandler, Travis & Rosenberg, P.A.
1300 Pennsylvania Avenue, N.W.
Washington, D.C. 20004-3002

RE: The tariff classification of various grades of release paper.

Dear Mr. Cohen:

In your letters dated February 11 and April 15, 2005, you requested a tariff classification ruling on behalf of S. D. Warren Company d/b/a Sappi Fine Paper North America.

Technical data and samples representing five grades of paper, all belonging to a group known as “Classic” release paper, were submitted for our examination. The submitted samples have since been analyzed by our laboratory, whose findings are summarized in the descriptions that follow. It is noted that all of the papers will be supplied in the form of rolls exceeding 15 cm in width.

The sample identified as “Stripkote NR” is found to be a white paper coated on one side with an inorganic material. It is composed of chemical bleached kraft pulp fibers, weighs 147.71 grams per square meter, and has a total thickness of 0.185 mm.

The applicable subheading for the “Stripkote NR” paper will be 4810.31.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper and paperboard, coated on one or both sides with kaolin or other inorganic substances : Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 g/m2 or less: In strips or rolls of a width exceeding 15 cm : Other (than certain enumerated kinds).

The sample identified as “ETL” is found to be a white paper coated on one side with a plastic material. It is composed of chemical bleached kraft pulp fibers, weighs 117.18 grams per square meter, and has a total thickness of 0.135 mm.

The applicable subheading for the “ETL” paper will be 4811.59.4040, which provides for paper and paperboard, coated, impregnated or covered with plastics: Other (than bleached, weighing more than 150 g/m2): In strips or rolls of a width exceeding 15 cm : Other (than certain enumerated kinds).

The sample identified as “Stripkote EHR” is found to be a paper coated on one side with a plastic material. It is composed of chemical bleached kraft pulp fibers, weighs 158.07 grams per square meter and has a total thickness of 0.185 mm.

The sample identified as “Stripkote CSU” is found to be a paper coated on one side with a plastic material. It is composed of chemical bleached kraft pulp fibers, weighs 157.63 grams per square meter and has a total thickness of 0.191 mm.

The sample identified as “Stripkote VEZ” is found to be a paper coated on one side with a plastic material. It is composed of chemical bleached kraft pulp fibers, weighs 152.22 grams per square meter and has a total thickness of 0.193 mm.

The applicable subheading for the “Stripkote EHR,” “Stripkote CSU” and “Stripkote VEZ” papers will be 4811.51.4000, HTS, which provides for paper and paperboard, coated, impregnated or covered with plastics: Bleached, weighing more than 150 g/m2: In strips or rolls of a width exceeding 15 cm : Other (than certain enumerated kinds).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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