The tariff classification of Risograph Master paper fromJapan.

NY 851837 MAY 01 1990 CLA-2-48:S:N1:234 851837 CATEGORY: Classification TARIFF NO.: 4816.90.0000 Mr. Hiroshi Hasegawa Riso, Inc. 300 Rosewood Drive, Suite 210 Danvers, Massachusetts 01923 RE: The tariff classification of Risograph Master paper from Japan. Dear Mr. Hasegawa: In your letter dated April 20, 1990, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. They are rolls of paper, designated Item S-O18, Risograph Master, P Type, and Item S-992LA, Risograph RC Master 55-L/A, to be used as a stencil paper in your firm's Digital Duplicating machines RC 4500 and RC 5600. Both papers weigh 13 gsm, and are laminates of 100% Manila hemp paper with a film of polyester, coated with polyurethane or acrylic resins. In the duplication system, an original is scanned by a digitized scanner that transforms the image into small perforations in the master paper. This master is then rolled around an ink cylinder, ready for printing. When printing is initiated, the ink passes from the center of the cylinder through the perforations and onto paper, producing the copy desired. The digital duplicator typically prints at speeds of 120 copies per minute. In your letter you categorize these master papers as "coated or impregnated paper for duplicator stencils"; we agree with this categorization. You proposed classification for them in heading 4809, Harmonized Tariff Schedules of the United Stated, (HTS), which provides for such paper, in rolls of a width exceeding 36 cm. We note, however, that the wider of the two sample rolls has a width of 27 cm. Consequently, heading 4809, HTS, does not describe them. The applicable subheading for the master papers, Item S-018 and Item S-992LA will be 4816. 90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) copying or transfer papers. The rate of duty will be 2.8 percent ad valorem. 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport