HQ 086547: Paper and paperboard coated or covered with plastics

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 086547

                          May 23, 1990

CLA-2 CO:R:C:G 086547 RFC

CATEGORY: Classification

TARIFF NO.: 4811.39.4040

Mr. Carlos J. Fernandez
TEPSA
Airport Executive Tower No. 2
7270 N.W. 12th Street
Miami, FL 33126

RE: Paper and paperboard coated or covered with plastics

Dear Mr. Fernandez:

     This ruling letter is in response to a letter dated February
19, 1990, on behalf of Tratamientos Especiales Del Papel, S.A.,
concerning the tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of certain
paper and paperboard coated or covered with plastics.  Samples
were submitted for examination.

FACTS:

     There exist six separate products.  Each contains paper or
paperboard imported from Venezuela in rolls of a width exceeding
15 cm. The products identified as CGC24DMP40, CGC24DMP47, 2N8020,
6/N8040, and 6GN8040 are all surface coated on one side with
polyethylene--which is a type of plastic. Both CGC24DMP40 and
6GN8040 are also composite papers (i.e., two or more layers of
paper or paperboard stuck together with the aid of an adhesive).
The final product is identified as 2R8045. It is surface coated
on one side with polyethylene. On top of the polyethylene is a
layer of woven polypropylene fibers.  Polypropylene is also a
type of plastic.

ISSUES:

     (1) Are "coated" paper and paperboard distinct and separate
from "covered" paper and paperboard for purposes of classifi-
cation under the HTSUSA?






     (2) Are paper or paperboard containing on one side a layer
of woven polypropylene fibers considered paper or paperboard
covered with plastics for purposes of classification under
Heading 4811 of the HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's).  GRI 1 states, in
part, that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."

     Composite paper and paperboard made by sticking flat layers
of paper or paperboard together with an adhesive are classified
under heading 4807, except if surface coated or impregnated.  The
products identified as CGC24DMP40 and 6/N8040 both appear to be
composite paper or paperboard; however, CGC24DMP40 and 6/N8040
are not classified under heading 4807 because they are both
surface coated.

     Under the HTSUSA, paper and paperboard that are "coated" are
considered distinct and separate from paper and paperboard that
are "covered."  Evidence of this can be found in the use of these
terms in the HTSUSA where "coated" and "covered" are not always
found together in the same heading and are listed as separate and
distinct articles when found in the same heading.  For example,
headings 4802, 4804, 4805, and 4809 speak of "coated" or
"uncoated" paper and paperboard but not of "covered" or
"uncovered" paper and paperboard.  Moreover, heading 4811
provides for, among other things, "paper and paperboard...coated,
impregnated, covered...," thus indicating that "coated" paper and
paperboard are distinct and separate from "covered" paper and
paperboard.

     Explanatory Note (A) to subheading 4811 of the HTSUSA uses
the terminology "layer of plastics" in discussing paper or
paperboard coated or covered with plastics.  Otherwise, there
exists no limitations or qualifications as to the properties of
"plastics," as this term is set forth in subheadings 4811.31
through 4811.39, which provide for, among other things, paper
and paperboard covered with plastics.  Included among the types
of plastics are polyethylenes and polypropylenes.  See Van
Nostrand Reinhold Encyclopedia of Chemistry (4th ed. 1984).
Therefore, paper or paperboard containing a layer of woven
polypropylene fibers can be classified as paper or paperboard
covered by plastics as the woven polypropylene fibers constitute
a layer of plastics. The product identified as 2R8045, then,
being paper or paperboard containing a layer of woven
polypropylene fibers, can be classified under subheading


4811.39.4040, HTSUSA, which provides for, among other things,
paper or paperboard covered with plastics.

     The Explanatory Notes to Chapter 48 on "coated paper and
paperboard" state that the "term [coated paper and paperboard]
applies to paper or paperboard which has been given a coating on
one or both sides either to produce a specially glossy finish or
to render the surface suitable for particular requirements."  In
the instant case, the products identified as CGC24DMP40,
CGC24DMP47, 2N8020, 6/N8040 and 6GN8040 are, as discussed above,
all merely paper or paperboard surface coated with plastics
(i.e., polyethylene) in order to render the paper or paperboard
suitable for use as industrial packaging material.  Therefore,
these products can all be classified under subheading
4811.39.4040, HTSUSA, which provides for, among other things,
paper or paperboard coated with plastics.

HOLDING:

     All six of the above-identified paper or paperboard products
are classified under subheading 4811.39.4040, HTSUSA, which
provides for paper and paperboard coated, impregnated or covered
with plastics, other, other, other.  Products classified under
this subheading may be entered free of duty.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division