CLA-2 CO:R:C:G 082220 JLJ
Jonathon R. Moore, Esquire
Windels, Marx, Davies & Ives
1701 Pennsylvania Avenue, N.W.
Washington, D.C. 20006
RE: Computer printout paper, bag paper and drawing paper
Dear Mr. Moore:
You requested tariff classification rulings for three
types of paper imported from Belgium for your client,
Intermills Inc. You submitted samples and data sheets for the
paper along with your request.
FACTS:
The first paper is Interprint XER, a computer printout
paper. Customs Laboratory Report No. 2-88-10458-003, dated
March 9, 1988, found that this paper has a basis weight of
84.0 grams per square meter and that it is coated with kaolin.
The second paper is Go-Print, which is used primarily to
make small paper bags and as an overwrapping for chocolates,
candies and other small products. Customs Laboratory Report
No. 2-88-10458-003 found that this paper has a basis weight of
78.4 grams per square meter and that it is coated with kaolin.
The third paper is Drawing Paper (Usine Steinbach), which
is used for drawing by pen, water color, wash drawing,
aerographe pencil, oils and charcoal. Customs Laboratory
Report 2-88-10458-003 found that the two samples submitted
ranged from 187 to 244 grams per square meter and that this
paper is not coated.
-2-
ISSUE:
How are these papers classified under the Harmonized
Tariff Schedule of the United States (HTSUSA)?
LAW AND ANALYSIS:
Subheading 4810.11.9000, HTSUSA, provides for paper and
paperboard, coated on one or both sides with kaolin (China
clay)...: paper and paperboard of a kind used for writing,
printing or other graphic purposes..., weighing not more than
150 grams per square meter: other, in subheading
4810.11.9000, HTSUSA. Inasmuch Interprint XER is a computer
printout paper coated with kaolin, it is classified in
subheading 4810.11.9000, HTSUSA, dutiable at the rate of 2.5
percent ad valorem.
Subheading 4810.31.0060, HTSUSA, provides for paper and
paperboard, coated on one or both sides with kaolin. (China
clay)...: kraft paper and paperboard, other than that of a
kind used used for writing, printing or other graphic
purposes: bleached uniformly throughout the mass and of which
more than 95 percent by weight of the total fiber content
consists of wood fibers obtained by a chemical process and
weighing 150 grams per square meter or less: other. Inasmuch
as Go-Print paper is a kraft paper which is coated with kaolin
and which is used to make small paper bags and to wrap small
products, it is classified in subheading 4810.31.0060, HTSUSA,
which is a duty-free provision.
Subheadings 4804.42.0050 and 4804.52.0050, HTSUSA,
provide for uncoated kraft paper and paperboard...bleached
uniformly throughout the mass...: other : other : other. If
the paper's basis weight is over 150 grams per square meter
but less than 225 grams per square meter, it is classified in
subheading 4804.42.0050, HTSUSA, which is a duty-free
provision. If its basis weight is 225 grams per square meter
or more, it is classified under subheading 4804.52.0050,
HTSUSA, which is a duty-free provision. Inasmuch as the
Drawing Paper (Usine Steinbach) is an uncoated kraft paper
used for drawing, it is classified in one of these two
provisions, depending upon its basis weight.
-3-
HOLDING:
The Interprint XER paper is classified in subheading
4810.11.9000, HTSUSA. The Go-Print paper is classified in
subheading 4810.31.0060, HTSUSA. The Drawing Paper is
classified in subheading 4804.42.0050, HTSUSA, or in
subheading 4804.52.0050, HTSUSA, depending upon its basis
weight.
Sincerely,
John Durant, Director
Commercial Rulings Division
hensley library 082220JLJ
6 cc: A.D., N.Y. Seaport
1 cc: D.D. Baltimore
JJohnson:za:01/25/90