us-cbp-cross-rulings-hq-082776•HQ 082776: Storalene 537 brand paper product
HQ 082776: Storalene 537 brand paper product
us-cbp-cross-rulings-hq-082776HQ 082776: Storalene 537 brand paper productGuidance
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 082776
March 13, 1990
CLA-2 CO:R:C:G: 082776 jlj 829506
CATEGORY: Classification
TARIFF NO:: 4811.90.3000
Mr. Patrick D. Gill
Rode & Qualey
295 Madison Avenue
New York, New York 10017
RE: Storalene 537 brand paper product
Dear Mr. Gill:
You requested a tariff classification for a product called
Storalene 537, which is manufactured in Sweden, on behalf of your
client Storalene AB. You submitted a sample of Storalene 537
along with your request.
FACTS:
Storalene 537 is made of 65 percent cellulosic (wood pulp)
fibers, 22 percent man-made (polyester) fibres and 13 percent
latex binder. The latex is applied to both sides of the sheet of
Storalene 537 after it is formed.
ISSUE:
How is Storalene 537 classified under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
The Explanatory Notes for Chapter 48, HTSUSA, define paper
as follows:
Paper consists essentially of the
cellulosic fibres of the pulp of
Chapter 47 fitted together in sheet
form. Many products, such as certain tea
bag materials, consist of a mixture of
these cellulose fibres and of texile
fibres (in particular man-made fibres
as defined in Note 1 to Chapter 54). Where
the textile fibres predominate by weight,
the products are not regarded as paper and are
classified as nonwovens (heading 56.03).
-2-
We note that in Storalene 537, the polyester (i.e., man-
made) fibers do not predominate by weight, therefore the material
is not classified as a nonwoven fabric in Chapter 56, HTSUSA, but
as a paper in Chapter 48, HTSUSA.
You suggest classification under the provision for coated
papers: other paper: other: other: impregnated with latex, in
subheading 4811.90.3000, HTSUSA, which is a duty-free provision.
We agree that Storalene 537 is classifiable in this provision.
HOLDING:
Storalene 537 is classified as a paper in subheading
4811.90.30, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D., N..Y. Seaport (NIS-234 and NIS -350)
hensley library
082776jlj
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