CLA-2 CO:R:C:T 956659 BC
Paul R. Andrews
District Director of Customs
U.S. Customs Service
555 Battery Street
P.O. Box 2450
San Francisco, CA 94126
RE: Further review of protest no. 2809-94-100538; classification
of coated art paper
Dear Director Andrews:
This is a decision on an application for further review of a
protest timely filed by Ken Hashimoto, Attorney-in-fact, on
behalf of Shin Ho USA, Inc. of Seattle, Washington. The protest
objects to your decision concerning classification of the
referenced coated art paper.
FACTS:
The protest covers two entries, dated October 12, 1993, and
November 17, 1993. These entries were liquidated on January 28,
1994, and March 4, 1994, respectively. This protest was timely
filed on April 21, 1994.
The entries protested cover merchandise described in the
relevant invoices as "Both Sides Coated Art Paper (Pioneer Gloss
Book)" and "One And Both Sides Coated Art Paper." At
liquidation, the coated paper was classified in subheading
4810.29.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for, among other things, clay
coated paper of a kind used for printing, writing, or other
graphic purposes, containing more than ten percent by weight of
fibers obtained by a mechanical process, other than light-weight
coated paper of heading 4810.21.0000, HTSUSA.
The PROTESTANT contends in this protest that the coated
paper should be classified in subheading 4811.29.0000, HTSUSA,
which provides for gummed or adhesive paper or paperboard, other
than pressure-sensitive (paper or paperboard).
ISSUE:
What is the correct classification for the coated art paper
at issue?
LAW AND ANALYSIS:
PROTESTANT, in asserting that the coated papers were
erroneously classified, refers to advice or information allegedly
received from an unnamed Customs official at Seattle, to the
effect that coated paper of the kind at issue is classifiable as
claimed by PROTESTANT. No evidence of such advice or
information, such as a ruling, was submitted with the protest.
Our National Import Specialist in paper and paper products
advised us that the paper described in the relevant invoices is
classifiable as coated paper in subheading 4810.29.0000, HTSUSA,
and that subheading 4811.29.0000, HTSUSA, is not applicable to
this kind of paper. Further, he informed us that various Customs
ports/districts, including Customs Seattle, classify merchandise
of the kind at issue in that subheading.
Upon review of the protest record before us, we have no
reason to disagree with the NIS, nor with the classification
decisions made for these entries at liquidation. Moreover, since
this protest sets forth no more grounds to substantiate its claim
than the above alleged advice/information supplied by an unnamed
Customs official, we must conclude that this protest is denied
for want of sufficient evidence.
HOLDING:
This protest is DENIED. The coated paper at issue is
classifiable in subheading 4810.29.0000, HTSUSA.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
PROTESTANT no later than 60 days from the date of this letter.
Any reliquidation of the entries in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information
Act, and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division