&&According to the documentation provided, the product is a 152.4 cm (5 feet) wide roll made of paper (cellulose fiber only) printed with a urethane or acrylic coating. The product is used to laminate particle board (MDF), which is then used to manufacture domestic furniture. The paper’s total weight is 45 g/m2, including the base layer of uncoated or impregnated paper, with a thickness of 0.037 mm, a layer of ink giving the appearance of wood and a 0.016 mm thick layer of plastic-based varnish to give the product an abrasion-resistant surface.

&&Section 10 of the Customs Tariff states that the classification of imported goods is determined in accordance with the General Rules for the Interpretation (GRI) of the Harmonized System. Section 11 of the Customs Tariff states that, in interpreting the heads and subheadings, regard shall be had to the Explanatory Notes to the Harmonized Commodity Description and Coding System (HS) published by the World Customs Organization (WCO).&&&&General Rule for Interpretation 1 (GRI 1) states that the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and Section or Chapter Notes. Similarly, General Rule for Interpretation 6 (RGI 6) states that, for legal purposes, the classification of goods shall be determined according to the terms of those subheadings and Subheading Notes.&&&&In your request for an advance ruling, you proposed tariff classification under 4811.90.00.19. This tariff classifcation number is incorrect.&&&&The product falls under the definition of “paper”, specifically the definition in the General Considerations of the Explanatory Note (EN) to Chapter 48, as “subject to the exceptions mentioned in the heading, paper and paperboard with a coating of tar, bitumen, asphalt, plastics or other organic materials such as wax, stearin, textile dust, sawdust, granulated cork, shellac, in rolls or sheets, fall in heading 48.11.” Further details can be found under (I)(B) of this EN. The EN of heading 48.11 explains under (C) that it includes “paper, paperboard, cellulose wadding and webs of cellulose fibres, coated or covered, provided in the case of paper or paperboard coated or covered with plastics, the layer of plastics does not constitute more than half the total thickness (see Note 2 (g) to this Chapter)”.