The tariff classification of hand made paper from Bangladesh

NY 894820 March 2, 1994 CLA-2-48:S:N:N8:234 894820 CATEGORY: Classification TARIFF NO.: 4802.10.0000; 4811.90.1000 Mr. Timmy Aziz Arch Imports, Inc. 51 MacDougal St., Suite 114 New York, N.Y. 10012 RE: The tariff classification of hand made paper from Bangladesh Dear Mr. Aziz: In your letter dated February 11, 1994, you requested a tariff classification ruling. Samples and background literature were submitted, which will be retained for reference. The product to be imported is hand made paper, in rectangular sheets measuring 18" x 24", or 18" x 28". The sheets are made primarily of waste jute fiber, but may also be of other cellulosic fiber, such as water hyacinth, rice husk, waste cotton, banana fiber. The applicable subheading for the sheets of hand-made paper as described, which are not further processed by coating, impregnation, surface-coloring or surface-decorating, or by printing, will be 4802.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Handmade paper and paperboard. The duty rate will be 2.4 percent. Articles classifiable under subheading 4802.10.0000, HTS, which are products of Bangladesh are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Such of this hand made paper which is "marbled" on the surface only (1 or both surfaces, but not marbled throughout the mass), will be classifiable in HTS subheading 4811.90.1000, which provides for: Other (than certain enumerated kinds) paper, surface-colored or surface-decorated: Handmade paper. The rate of duty will be 3.9 percent. Paper classifiable in subheading 4811.90.1000, which is the product of Bangladesh, is also entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon suitable compliance with applicable regulations. 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