CLA-2-48:S:N8:234 808208
Mr. Lou Belmonte
Global Exports, Inc.
P.O. Box 654
Canton, MA 02021
RE: The tariff classification of computer paper, in master
rolls, from Russia.
Dear Mr. Belmonte:
In your letter dated January 12, 1995, together with a March
10 follow-up submission of additional information, you requested
a tariff classification ruling.
The merchandise in question is described as large (29 3/4"
wide) master rolls of paper which will be converted into computer
paper once received in the United States. It is said to be
bleached white non-perforated paper which is not coated and is
free of groundwood fibers. Selected other specifications, as
stated in your letters, are as follows:
Basis weight: 75 g/m2 (+/- 5%)
Ash content : 20%
Brightness : > or = 80% (G.E.)
Surface : sized with starch
You state further that, following importation, "the master
rolls of paper will be shipped to manufacturers where it is Form
Bonded and packaged to be used on computer printers."
The applicable subheading for the computer paper master
rolls will be 4802.52.1000, Harmonized Tariff Schedule of the
United States (HTS), which provides for certain uncoated writing
paper, in rolls or sheets, weighing 40 g/m2 or more but not more
than 150 g/m2. The rate of duty will be 2.2%.
Articles classifiable under subheading 4802.52.1000, HTS,
which are products of Russia are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport