The tariff classification of abrasive base paper fromGermany.

NY 858818 FEB 19 1991 CLA-2-48:S:N1:234 858818 CATEGORY: Classification TARIFF NO.: 4811.90.8000 Ms. Renea McCabe The Hipage Company, Inc. P.O. Box 3158, Custom House Station Norfolk, Virginia 23514 RE: The tariff classification of abrasive base paper from Germany. Dear Ms. McCabe: In your letter dated December 10, 1990, on behalf of your client, Hermes Abrasives Ltd. (Virginia Beach, VA), you requested a tariff classification ruling. A sample of the merchandise in question, referred to as abrasive base (or backing) paper, was submitted and will be retained for reference. It is a sheet of paperboard having a light tan color. Our laboratory reports that it has a thickness of 0.365 mm and a basis weight of 291.5 grams per square meter (gsm). It is composed of a mixture of bleached and unbleached chemical kraft fibers, and is lightly coated with a substance whose exact nature cannot be determined (by our lab) because of the small size of the sample. However, a specification sheet prepared by your client indicates that the product has "a special coating containing a synthetic latex of below 10% of the total mass." As its name suggests, the item will be used "as the paper backing for abrasives." It will be imported in rolls exceeding 15 cm in width. The applicable subheading for the abrasive base or backing paper will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper or paperboard weighing over 30 gsm. The rate of duty will be 2%. 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