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864221 86 Ruling Active

The tariff classification of coated paper from France.

Issued August 13, 1991 by U.S. Customs and Border Protection.

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86 864221 (August 13, 1991)

Tariff classification

HTS codes: 4810.31.0060

Headings: 4810

Product description

The tariff classification of coated paper from France.

Full text

NY 864221 AUG 13 1991 CLA-2-48:S:N1:234 864221 CATEGORY: Classification TARIFF NO.: 4810.31.0060 Ms. Collette A. Pelletier Sibille-Dalle, Inc. One Newbury Street Peabody, Massachusetts 01960 RE: The tariff classification of coated paper from France. Dear Ms. Pelletier: In your letter dated May 16, 1991, you requested a tariff classification ruling. The paper concerned is your grade "Gerbier WI 70/73G", which is commercially designated as a "flexible packaging" material. Samples were furnished, which have been analyzed by the Customs laboratory. The laboratory reports that the sample, "a sheet of white paper (glossy on one side), weighing 71.2 grams per square meter and having a thickness of 0.07 mm, is composed entirely of chemical bleached pulp fibers (kraft). The sample is coated on one side with kaolin (China clay) and has an ash content of 11.0%." The applicable subheading for the paper, grade "Gerbier WI 70/73G", will be 4810.31.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for: Kraft paper and paperboard, coated on one or both sides with Kaolin (China clay) or other inorganic substances...,other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 gsm or less, other (than certain enumerated kinds). The rate of duty will be 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 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

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