HQ 086586: Air-laid paper used in the manufacture of paper napkins

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 086586

                         June 18, 1990

CLA-2 CO:R:C:G  086586  RFC

CATEGORY: Classification

TARIFF NO.: 4803.00.4000

Ms. Milica R. Rodriquez
c/o Pamela L. Sentz
647 West Virginia Street
Milwaukee, WI 53204

RE: Air-laid paper used in the manufacture of paper napkins

Dear Ms. Rodriquez:

     This ruling letter is in response to your request of
February 21, 1990, on behalf of Duni Corporation, concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), for air-laid paper used in the
manufacture of paper napkins.  The paper is imported from Canada
and a sample was submitted for examination.

FACTS:

     The submitted sample consists of a sheet of embossed,
white, air-laid paper which is described as being composed of a
latex-bonded, wood-pulp cellulose. The paper is imported in
rolls exceeding 36 cm in width for use in the manufacture of
paper napkins.

ISSUE:

     Whether air-laid paper for use in the manufacture of paper
napkins is "impregnated paper" within the meaning of note 2 to
chapter 48 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...."

     Subheading 4803.00.4000, HTSUSA, provides for toilet or
facial tissue stock, towel or napkin stock, in rolls of a width


exceeding 36 cm, other.  Following GRI 1, the above-described
goods would appear to fit squarely within this subheading of the
HTSUSA.  Chapter note 2 to chapter 48, however, states, in part,
that "...heading No. 4803...[does] not apply to paper,
paperboard, cellulose wadding or webs of cellulose fibers which
have been otherwise processed, for example, by coating or
impregnation."

     In turn, however, the Explanatory Notes to chapter 48 on
"impregnated paper and paperboard" state:

     Most of these papers and paperboards are obtained by
     treatment with oils, waxes, plastics, etc., in such a manner
     as to permeate them and give them special qualities (e.g.,
     to render them waterproof, greaseproof, and sometimes
     translucent or transparent).  They are used largely for
     protective wrapping or as insulating materials.

     Impregnated papers and paperboards include, oiled wrapping
     paper, oiled or waxed manifold paper, stencil paper,
     indicator papers such as litmus or pole-finding papers,
     insulating paper and paperboard impregnated, e.g., with
     plastics, rubberised paper, paper and paperboard merely
     impregnated with tar or bitumen.

     In the instant case, the air-laid paper contains a latex
bonding agent, which acts to bind the wood-pulp cellulose of the
paper.  Therefore, the latex bonding agent with which the instant
paper is "impregnated" is used for purposes of binding the paper
and not to give the paper "special qualities," as discussed above
in the Explanatory Notes to chapter 48.  Accordingly, the instant
paper is not "impregnated paper" for purposes of and as
contemplated by chapter note 2 to chapter 48 and should not be
classified as such under the HTSUSA.

HOLDING:

     The above-described goods are classified under subheading
4803.00.4000, HTSUSA, which provides for toilet or facial tissue
stock, towel or napkin stock, other.  The goods are duty free.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division