The tariff classification of gummed or adhesive paper, from Luxembourg

NY F80168 December 15, 1999 CLA-2-48:RR:NC:2:234 F80168 CATEGORY: Classification TARIFF NO.: 4811.21.0000 Ms. Anne H. Wiles Manager Product Compliance Avery Dennison-Fasson Roll North America 7670 Auburn Road Painesville, Ohio 44077 RE: The tariff classification of gummed or adhesive paper, from Luxembourg Dear Ms. Wiles: In your letter dated November 28, 1999, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. The product is identified as Fasson Thermal ECO/S2000T/BG 40. It is a heat-sensitive label paper for direct printing, and will be imported in 79.5 cm x 5000 foot rolls. It consists of a top layer of paper, bleached, not printed or colored, coated with an imaging coating (heat sensitive). A pressure-sensitive adhesive of a coat weight of approximately 25 grams per square meter is permanently adhered to the uncoated side of the top layer. A bottom protective release liner that consists of a base paper coated with a silicone release coating, underlies the pressure-sensitive adhesive. The applicable subheading for Fasson Thermal ECO/S2000T/BG 40, in rolls as described, will be 4811.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Gummed or adhesive paper or paperboard (in certain shapes and sizes): Pressure-sensitive. The rate of duty will be 2.9 percent ad valorem. (During calendar year 2000 the rate of duty will be 2.3 percent ad valorem.) This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division