The tariff classification of "Waterleaf" paper from France.

NY 884668 April 8, 1993 CLA-2-48:S:N8:234 884668 CATEGORY: Classification TARIFF NO.: 4804.39.6040 Ms. Joy Spano Sibille-Dalle Inc. One Newbury Street Peabody, MA 01960 RE: The tariff classification of "Waterleaf" paper from France. Dear Ms. Spano: In your letter dated March 24, 1993 you requested a tariff classification ruling. Samples and a technical data sheet were submitted and will be retained for reference. The item in question is a grade of uncoated, bleached white paper known as "Waterleaf." It is said to weigh 38 or 40 grams per square meter and to be composed of 100% chemical sulfate process fibers. The paper will be imported in large rolls (over 100 cm wide), and will be used in packaging applications after it undergoes processing in the United States. With regard to the latter, Mr. Ben Poncelet of your firm indicated in a telephone conversation that your customer will soak the "Waterleaf" in an acid bath, thereby transforming it into "vegetable parchment," which in turn will be used for food packaging. The applicable subheading for the imported "Waterleaf" paper will be 4804.39.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) uncoated kraft paper weighing 150 gsm or less. The rate of duty will be 4%. 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