The tariff classification of coated impregnated paper from Spain.

NY C86676 May 11, 1998 CLA-2-48:RR:NC:2:234 C86676 CATEGORY: Classification TARIFF NO.: 4811.31.2050, 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 coated impregnated paper from Spain. Dear Mr. Zompa: In your letter dated April 17, 1998, supplemented by a letter from Ms. Carol Fratus of your Customer Service Department, dated May 6, 1998, you requested a tariff classification ruling for certain coated and impregnated paper from Spain. Samples were submitted, which will be retained for reference. Five samples were furnished, marked as follows: 100A 7Pt. Coated Impregnated Paper - 125 GSM 100B 9Pt. " " " - 150 GSM 100C 17Pt. " " " - 300 GSM 100D 22Pt. " " " - 380 GSM 100E 6Pt. " " " - 130 GSM The samples are stated to be composed of "mainly cellulose fibers, water, and latex binders"; they are all coated with Acrylic synthetic latex, and impregnated with Synthetic latex. The stated use of these papers after importation is as covering for packaging, books, and stationery items. We presume that these papers will be imported (a) in strips or rolls of a width exceeding 15 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. If they are imported in any other format, this ruling will not be applicable. The applicable subheading for grades 100C and 100D, as described, will be 4811.31.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Bleached, weighing more than 150 g/m2: 0.3 mm or more in thickness, Other (than certain enumerated kinds). The rate of duty is Free. The applicable subheading for grades 100A, 100B, and 100E, as described, will be 4811.39.4040, HTS, which provides for: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other (than Bleached, weighing more than 150 g/m2): Other (than certain enumerated kinds). The rate of duty is Free. 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division