Pursuant to the Decision in MICP Protest Case No. 511-97, CPI Transport, Inc., Protestant, affirmed dated April 29, 1999, MCD Wraps (unfinished) from Singapore are classifiable under tariff Heading 4811.40.00 at 10% of duty.

For your information and guidance.

Adopted: 12 Oct. 1999

(SGD.) JULITA S. MANAHAN
Deputy Commissioner
Internal Administration Group