HQ 958085: Thermal facsimile paper; QMS Inc.; HRL 958194; HRL 952506

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 958085

                           May 28, 1996

CLA-2 RR:TC:FC 958085 EAB
CATEGORY: Classification
TARIFF NO.: 4811.90.8000

Ms. Danielle Lee
Global Fibres, Inc.
Two Executive Drive, Suite 740
Fort Lee, New Jersey 07024

Re:  Thermal facsimile paper; QMS Inc.; HRL 958194; HRL 952506

Dear Ms. Lee:

     This is in response to your correspondence dated May 10,
1995, in which you ask for written confirmation of the
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) of certain merchandise to be imported
into the customs territory of the U.S.

     We consider your request to be one for a binding ruling
under 19 CFR 177, and respond accordingly.

FACTS:

     The merchandise is described as "thermal fax paper" that
"falls into the heading of 4811.90.8000 . . . ."  No sample was
submitted with the request.

ISSUE:

     Whether thermal facsimile paper is classified in chapter 37,
chapter 39 or chapter 48 of the HTSUSA.

LAW AND ANALYSIS:

     Merchandise imported into the U.S. is classified under the
HTSUSA.  Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation.  The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA
and are to be considered statutory provisions of law for all
purposes.

     GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRIs taken in order.

     In QMS, Inc. v. U.S., CIT Slip Op. 95-65 (April 18, 1995),
the Court of International Trade determined that polyethylene
terephthalate sheets or film was properly classifiable as
"photographic" film under heading 3702 of the HTSUSA applicable
to the calendar years 1989 and 1990 entries at issue.

     The HTSUSA (1996) contains a provision not found in the
HTSUSA (1990), in view of which we do not find the foregoing case
to be dispositive of the classification of this merchandise under
the current tariff schedule.  Furthermore, "photographic" film,
among other conditions or characteristics in order to be
classified under heading 3702, HTSUSA, must be sensitized.  The
film for which you are requesting a classification determination
is not "sensitized," regardless of whether it is "photographic"
film.

     In Headquarters Ruling Letter 958194 (April 17, 1996),
Customs determined that polyethylene terephthalate thermographic
film in sheets or on rolls would be classifiable under subheading
3921.90.4000, HTSUSA, dutiable at the column 1 General rate of
4.2 percent ad valorem.

     In Headquarters Ruling Letter 952506 (September 12, 1992),
Customs determined that thermal paper for facsimile machines
would be classifiable under heading 4811 (in rolls or sheets) or
heading 4823 (cut to size or shape).

     HOLDING:

     "Thermal fax paper" of a kind described in your
correspondence dated May 10, 1995, is classifiable under
subheading 4811.90.8000, HTSUSA, a provision for "Other paper,
paperboard, cellulose wadding and webs of cellulose fibers:
Other: Other: Other: Weighing over 30 g/m2" and dutiable at the
column one General rate of 1.6 percent ad valorem.

                                Sincerely,



                                John Durant, Director
                                Tariff Classification
                                Appeals Division