NY 843512

September 25, 1989

CLA-2-48:S:N1:234 843512

CATEGORY: Classification

TARIFF NOS.: 4811.39.4040, 4811.90.6000, 4811.90.8000

Mr. Robert J. Klodosky
Georgia-Pacific Corporation
133 Peachtree Street, N.E.
Atlanta, Georgia 30348-5605

RE: The tariff classification of rotogravure printed paper from
Japan.

Dear Mr. Klodosky:

In your letter dated July 5, 1989, you requested a tariff
classification ruling.

As we previously advised you, the five samples of paper which you submitted were subjected to analysis by the Customs Laboratory, in New York. You indicated that these papers are laminated to substrates to produce paneling, and that they have been entered under the Harmonized Tariff Schedules in subheading 4810.39.40.00.9 (1.9%). The paper comes in rolls, approximately 50 inches wide.

The laboratory has now reported its findings; these indicate, preliminarily, that none of the samples are coated with kaolin (China clay) or other inorganic substances. The effect of this, initially, is that none of these papers is classifiable in heading 4810, or any of its subheadings.

The samples are described as follows:

"May Oak": Coated surface decorated paper, weighing 63.7

gsm, having a thickness of 0.070mm,
consisting of more than 95% chemical pulp
fibers. The sample is coated with cellulose
nitrate (a plastic material) and has an ash
of 5.4%.

"Radiant Oak": Coated surface decorated paper, weighing 29.8

gsm, having a thickness of 0.030mm, consist-
ing of more than 95% chemical pulp fibers.
The sample is coated with cellulose nitrate
(a plastic material) and has an ash of 7.2%.

"Pampas Morange":Surface decorated (flowery design) paper,

weighing 45.0 gsm, having a thickness of
0.070mm, consisting of more than 95% chemical
pulp fibers. The sample is coated with
plastic.

"Classic Hickory":Surface decorated paper (wood grain

pattern) weighing 21.9 gsm, having a
thickness of 0.030mm, consisting of more than
95% chemical pulp fibers. The sample is not
coated and has an ash of 11.4%.

"Georgian Wood":Surface decorated paper (wood grain pattern)

weighing 40.6 gsm, having a thickness of
0.040mm, consisting of more than 95% chemical
pulp fibers. The sample is not coated and
has an ash of 22.6%.

The applicable subheading for the "May Oak", "Radiant Oak" and "Pampas Morange" papers will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) paper, coated, impregnated or covered with plastics. The rate of duty will be free.

The applicable subheading for "Classic Hickory" will be 4811.90.6000, HTS, which provides for Other (than certain enumerated) surface-decorated or printed paper, weighing over 15 gsm but not over 30 gsm. The rate of duty will be free.

The applicable subheading for "Georgian Wood" will be 4811.90.8000, HTS, which provides for Other (than certain enumerated) surface-decorated or printed paper, weighing over 30 gsm. The rate of duty will be 2 percent.

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