The tariff classification of plugwrap paper from Spain.

NY 856116 SEP 14 1990 CLA-2-48:S:N1:234 856116 CATEGORY: Classification TARIFF NO.: 4813.20.0000 Mr. A. Robert Miskiel John A. Steer, Inc. 2500A Broening Highway, Suite 201 Baltimore, Maryland 21224 RE: The tariff classification of plugwrap paper from Spain. Dear Mr. Miskiel: In your letter dated August 22, 1990, on behalf of your client, International Fine Papers, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a spool of thin white paper on a plastic core, identified as Plugwrap F. 26, 6500 x 26.5, Grade 748. The paper is 26.5 mm in width, the "6500" referring presumably to the length of the paper on the spool. Plugwrap is used to wrap cigarette filters, and is not used to wrap tobacco. The applicable subheading for plugwrap paper will be 4813.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cigarette paper, whether or not cut to size or in the form of booklets or tubes: In rolls of a width not exceeding 5 cm. The rate of duty will be 4.9 percent ad valorem. 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