HQ 083592: Classification of Sterisheet

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 083592

                                    May 11, 1989


          CLA-2 CO:R:C:G: 083592 JLJ  835711

          CATEGORY: Classification

          TARIFF NO.: 4811.39.40

          Mr. George M. Keller
          Bunzl Specialty Materials, Inc.
          1220-K Kennestone Circle
          Marietta, Georgia  30066

          RE:  Classification of Sterisheet

          Dear Mr. Keller:

               You inquired about the tariff classification of a product
          called Sterisheet 77, imported from England.  You submitted a
          sample of the product along with your inquiry.

          FACTS:

               You stated that Sterisheet 77 will be manufactured at
          Wycombe Marsh Paper Mills Limited in England and sold to
          Wycombe's United States subsidiary, Bunzl.  Sterisheet 77 will be
          imported in rolls or sheets.

               You advise us that the full name of the instant product is
          Sterisheet 77 Surgical Crepe Paper and that its primary use is to
          wrap surgical instruments for sterilization in hospitals.
          Sterisheet 77 is designed to withstand hospital sterilization
          heat treatment of instruments.

               Sterisheet 77 is composed of 71 percent paper fibers, 16
          percent polyester fibers and 13 percent resin.  According to your
          description of the manufacturing process, the polyester fibers
          are added to the slurry before the web is formed.  The product is
          creped and coated with a resin characteristic of a terpolymer of
          styrene, acrylic acid, and maleic ester.  Our Technical Services
          office informs us that this resin is considered to be a plastic.

               You suggest that this product is properly classified under
          Heading 4808, Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA), which provides for creped paper.
















                                         -2-

          ISSUE:

               What is the tariff classification of Sterisheet 77?

          LAW AND ANALYSIS:

               Chapter 48, Note 5, HTSUSA, defines "kraft paper and
          paperboard" as "paper and paperboard of which not less than 80
          percent by weight of the total fiber content consists of fibers
          obtained by the chemical sulfate or soda processes."  You suggest
          classification of Sterisheet 77 under subheading 4808.30.00,
          HTSUSA, which covers other kraft paper, creped or crinkled,
          whether or not embossed or perforated.

               Assuming that Sterisheet meets the specifications set forth
          in Note 5, it also answers the description set forth in Heading
          4811, which covers coated paper.  Chapter 48, Note 6, HTSUSA,
          states that "Paper...answering to a description in two or more of
          the headings 4801 to 4811 are to be classified under that one of
          such headings which occurs last in numerical order in the tariff
          schedule."  Since Heading 4811 occurs after Heading 4808, the
          Sterisheet 77 must be classified there, in subheading 4811.39.40,
          HTSUSA, which covers coated paper, coated, impregnated or covered
          with plastics, other, other.  Subheading 4811.39.40 is duty-free.

          HOLDING:

               Sterisheet 77 is classified in subheading 4811.3940, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


























          jones library  083592JLJ
          6cc:  Area Director, New York Seaport (NIS-234)
          1cc:  District Director, Atlanta, Georgia
          JLJohnson:ph:typed 05/11/89