CLA-2 CO:R:C:T 952505 CRS
Mr Jay Shah:
Vice President
Assen Exports Inc.
6640 Security Blvd., Suite 106
Baltimore, Md. 21207
RE: Thermal paper; revocation of NYRL 856418
Dear Mr. Shah:
As the result of a recent amendment to the Nomenclature of
the Harmonized Commodity Description and Coding System, adopted
at the Eighth Session of the Harmonized System Committee (HSC) of
the Customs Co-Operation Council, this office has determined that
New York Ruling Letter (NYRL) 856418, issued to your company on
October 2, 1990, should be revoked. Our decision follows below.
NYRL 856418 concerned the classification of thermal paper
for facsimile machines under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). The paper in question was
imported from the United Arab Emirates in rolls of less than 610
mm in width and was classified as photographic paper of
subheading 3703.90.6000, HTSUSA, dutiable at the rate of 2.8
percent ad valorem.
However, the HSC has now determined that thermal paper for
facsimile machines should be classified either in heading 4811,
HTSUSA, or in heading 4823, HTSUSA, and has amended the text of
the international nomenclature and the Explanatory Notes to
reflect this change.
Heading 4811, HTSUSA, covers paper, paperboard, cellulose
wadding and webs of cellulose fibers, coated, impregnated,
covered, surface-colored, surface-decorated or printed, in rolls
or in sheets, other than goods of heading 4803, 4809, 4810 or
4818. Note 7, Chapter 48, HTSUSA, provides in relevant part that
heading 4811 applies only to paper in rolls of a width exceeding
15 cm, or in rectangular (including square) sheets with one side
exceeding 36 cm and the other side exceeding 15 cm in the
unfolded state. Accordingly, if the facsimile paper imported by
you meets the requirements of Note 7, it will be classifiable as
follows: if weighing not over 15 g/m, the paper will be
classifiable in subheading 4811.90.4000, HTSUSA, dutiable at 2.9
percent ad valorem; if weighing more than 15 g/m but not over 30
g/m, it will be classifiable in subheading 4811.90.6000, HTSUSA,
free of duty; and if weighing over 30 g/m, it will be
classifiable in subheading 4811.90.8000, HTSUSA, dutiable at 2
percent ad valorem.
However, if the facsimile paper imported by your company
does not meet the requirements of Note 7, Chapter 48, it will be
classifiable in heading 4823, HTSUSA, which provides in pertinent
part for other paper, paperboard, cellulose wadding and webs of
cellulose fibers, cut to size or shape. Specifically, if the
imported paper contains 25 percent or more by weight of cotton
fiber, it will be classifiable in subheading 4823.59.4020,
HTSUSA. Otherwise, it will be classifiable in subheading
4823.59.4040, HTSUSA. In either case, it will be dutiable at the
rate of 3 percent ad valorem.
Pursuant to section 177.9(d)(1), Customs Regulations (19 CFR
177.9(d)(1)), NYRL 856418 is revoked. This revocation will not
be applied retroactively and will not affect past transactions.
However, for the purposes of future transactions in merchandise
of this type, NYRL 856418 will not be valid precedent. We
recognize that pending transactions may be adversely affected by
this revocation. If such a situation arises, you may notify this
office and apply for relief from the binding effects of this
decision, as may be warranted by the circumstances.
Should you have any other questions with regard to this
matter, we suggest you contact the National Import Specialist for
paper and paperboard, who can be reached through our New York
office, at (212) 466-5733.
Sincerely,
John Durant, Director