CLA-2 RR:TC:TE 960289 jb
John Nolan
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106
RE: Request for Reconsideration of NY B81228; classification of
coated paperboard; subheading 4810.12, HTSUS; distinction at
the tariff level between paperboard that is or is not used
for writing, printing or other graphic purposes
Dear Mr. Nolan:
This is in response to your letter, dated February 27, 1997,
on behalf of your client, Iggesund Paperboard, requesting
reconsideration of New York Ruling Letter (NY) B81228, dated
January 22, 1997, which classified two grades of paperboard in
subheading 4810.12, Harmonized Tariff Schedule of the United
States (HTSUS). Technical documentation was submitted to this
office describing the subject merchandise.
FACTS:
The subject merchandise consists of two grades of paperboard
made of 100 percent kraft wood fibre obtained by chemical sulfate
process, coated with China clay and calcium carbonate. The
paperboard is bleached, made in weights ranging from 200 to 390
grams per square meter, and will be imported in rolls or sheets
and/or widths as prescribed by Note 7, Chapter 48, HTSUS.
The accompanying literature for one grade, referenced
"Invercote Creato", states:
Introduction
The matt version of Invercote Creato is a solid
bleached board of medium density. Both sides are fully
coated and finished to a matt level.
Invercote Creato is designed for graphical products,
and it offers equal, outstanding aesthetic printing
properties on both sides.
* * * *
Typical end use areas
Brochure and catalogue covers
Folders
Tags
Point of sales
The accompanying literature for the second grade, referenced
"Invercote Albato", states:
Introduction
Invercote Albato is a solid bleached board of medium
density. The printing side is triple coated and
finished to a high gloss level. The reverse side is
single coated and finished to a matt level.
Invercote Albato is designed for luxury packaging
applications where an exceptional aesthetic result is
desired. The reverse side has improved printing
potential compared with an uncoated surface.
* * * *
Typical end use areas
Packaging Graphics
Perfumes Advertising Material
Cosmetics Brochures
Chocolates Cards
Wines and spirits Annual Reports
Pharmaceuticals
In your opinion the subject merchandise was improperly
classified by Customs in subheading 4810.12.0000, HTSUSA, which
provides for, among other things, certain coated paper or
paperboard, of a kind used for writing, printing or other graphic
purposes. It is your belief that the subject merchandise is
properly classified in subheading 4810.32.0060, HTSUSA, which
provides for, among other things, certain coated paper or
paperboard, other than that of a kind used for writing, printing
or other graphic purposes.
ISSUE:
Whether the subject merchandise is properly classified in
heading 4810.12.0000, HTSUSA, which provides for, among other
things, certain coated paper or paperboard, of a kind used for
writing, printing, or other graphic purposes, or subheading
4810.32.0060, HTSUSA,
which provides for, among other things, certain coated paper or
paperboard, other than that of a kind used for writing, printing
or other graphic purposes?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes. Where goods
cannot be classified solely on the basis of GRI 1, the remaining
GRI's will be applied, in the order of their appearance.
A proper classification determination under the HTSUS is
premised on the precise characterization of the merchandise at
the heading level and then more specifically at the subheading
level. Thus, in classifying the subject merchandise we must ask
two questions, 1) what is the proper general heading which
provides for this merchandise, and 2) what particular features
does this merchandise exhibit at the subheading level? In answer
to the first question, chapter 48, HTSUS, provides for, among
other things, paper and paperboard. There is no question that
this merchandise is in fact, coated paperboard. However, the
critical question to this merchandise pertains to the answer to
the second question, i.e., what is the defining feature of this
merchandise?
Although you are correct in emphasizing the physical
characteristics of the subject coated paperboard (that is, among
other things, made of 100 percent kraft, bleached uniformly
throughout the mass, weight is more than 150 gsm, more than 85
percent by weight of total fiber content consisting of wood
fibers obtained by chemical process), you overlook the fact that
at the subheading level, one must first determine whether the
paperboard is or is not used for writing, printing and other
graphic purposes. As is well documented in the literature you
have submitted to this office, the subject merchandise is
precisely of a kind used for writing, printing and other graphic
purposes. Thus, although the subheading level you suggest,
4810.32.0060, HTSUS, provides for coated paperboard which
exhibits all of the physical characteristics emphasized by you,
that subheading also states that it is specifically for kraft
paper and paperboard other than that of a kind used for writing,
printing or other graphic purposes. Accordingly, classification
of the subject merchandise at that subheading level is precluded.
The subject merchandise was properly classified in
subheading 4810.12.0000, HTSUS, which provides for, among other
things, paper and paperboard used for writing, printing and other
graphic purposes.
HOLDING:
The subject merchandise was properly classified in
subheading 4810.12.0000, HTSUSA, which provides for, paper and
paperboard, coated on one or both sides with kaolin (China clay)
or other inorganic substances, with or without a binder, and with
no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or sheets: paper and paperboard of
a kind
used for writing, printing or other graphic purposes, not
containing fibers obtained by a mechanical process or of which
not more than 10 percent by weight of the total fiber content
consists of such fibers: weighing more than 150 gsm. The
applicable rate of duty is 1.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division