CLA-2 RR:CR:TE 966837 RH
TARIFF NOS.: 4802.55.4000; 4802.58.2080
Mr. Kirk Kamrath
UPS Supply Chain Solutions
P.O. Box 3549
Blaine, WA 98231
RE: Classification of Paper Linerboard; Note 5 of Chapter 48, HTSUS;
Heading 4802
Dear Mr. Kamrath:
This is in reply to your letter of November 19, 2003, on behalf of your client, Norske Skog Canada Ltd., requesting a binding ruling on the classification of a product you refer to as “platinum liner.”
FACTS:
The “platinum liner” is a type of linerboard made of 95 percent kraft pulp fibers. It is principally used as the facing material in corrugated shipping containers. One side of the liner is white and the other side is beige. The importer advised us that the product is made of two layers (one fully bleached and the other partially bleached) compressed together in a wet state without the use of any bonding agents or adhesives. It is not coated or impregnated with any material, nor is it embossed, perforated, creped, crinkled or corrugated. The product will be supplied in weights ranging from 115 to 270 grams per square meter (g/m²) and in rolls ranging from 28 to 280 centimeters (cm) in width.
ISSUE:
What is the correct classification of the platinum liner?
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LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.
Heading 4802, HTSUS, provides for:
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size other than paper of heading 4801 or 4803; hand-made paper and paperboard.
Effective January 1, 2002, the United States amended the HTSUS to reflect changes made by the Harmonized System Committee (HSC) to Chapter 48, HTS. Among the changes, the 2001 Note 4 was deleted and replaced with Note 5, Chapter 48, HTSUS.
Note 5, Chapter 48, HTSUS, currently reads:
For the purposes of heading 4802, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “nonperforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a
mechanical or chemi-mechanical process and satisfying any of the following criteria:
For paper or paperboard weighing not more than 150 g/m²:
Containing 10 percent or more of fibers obtained by a mechanical or
chemi-mechanical process, and
weighing not more than 80 g/m², or
colored throughout the mass; or
Containing more than 8 percent ash, and
weighing not more than 80 g/m², or
colored throughout the mass; or
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Containing more than 3 percent ash and having a brightness of 60
percent or more; or
Containing more than 3 percent but not more than 8 percent ash,
having a brightness less than 60 percent and a burst index
equal to or less than 2.5 kPa·m²/g; or
Containing 3 percent ash or less, having a brightness of 60 percent or
more and a burst index equal to or less than 2.5 kPa·m²/g.
For paper or paperboard weighing more than 150 g/m²:
Colored throughout the mass; or
Having a brightness of 60 percent or more, and
a caliper of 225 micrometers (microns) or less, or
a caliper of more than 225 micrometers but not more than 508
micrometers (microns) and an ash content of more than 3
percent; or
Having a brightness of less than 60 percent, a caliper of 254
micrometers (microns) or less and an ash content of more than 8
percent.
Heading 4802 does not, however, cover filter paper or paperboard
(including teabag paper) or felt paper or paperboard.
In determining legislative intent, it is a well-established principle that the “plain language" of the statute must first be examined. Phone Mate, Inc. v. United States, 12 CIT 575, 690 F.Supp. 1048 (1988), aff’d, 867 F.2d 1404 (1989). Where the content of the statute is in “reasonably plain terms, that language must ordinarily be regarded as conclusive.” Negonsott v. Samuels, 507 U.S. 99, 113 S.Ct. 1119, 1122-23, 122 L.Ed.2d 457 (1993) (quoting Griffin v. Oceanic Contractors, Inc., 458 U.S. 564, 570, 102 S.Ct. 3245, 3249, 73 L.Ed.2d 973 (1982) Furthermore, in the absence of ambiguity, the plain meaning of that statute must prevail. United States v. RMS Electronics, Inc., 67 CCPA 79, C.A.D. 1249, 642 F.2d 1081 (1980) (See also Consumer Product Safety Commission v. GTE Sylvania, Inc., 447 U.S. 102, 108 (1980). See Headquarters Ruling Letter (HQ) 115474, dated October 5, 2001.
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It is our position that the language of Note 5, Chapter 48, HTSUS, is unambiguous. It clearly sets forth specific criteria which define the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “nonperforated punch-cards and punch tape paper” for purposes of heading 4802, HTSUS. Accordingly, if the paper satisfies the criteria set forth in the technical note, it is classifiable in heading 4802, HTSUS, regardless of how the paper is principally used. See Article 16 Procedure, Amendments to the Nomenclature, Annex to Doc. NR0006B1, 19th Session of the Review Subcommittee, March 1999. See also Amendment to the Explanatory Notes to Heading 48.02, Doc. 41.287 E, 20th Session of the HSC, August 1997, and Doc. 40.546 E, 18th Session of the HSC, October 1996 (wherein the Committee re-confirmed its earlier decision that uncoated paper and paperboard complying with Note 4 to Chapter 48 should “always” be classified in heading 48.02 [based on technical criteria and not on use].
Based on the product specifications provided in your submission, all versions of the platinum liner satisfy the requirements of heading 4802, as set forth in Note 5 to Chapter 48, HTSUS. The samples appear to be made mainly from bleached pulp and, in the case of the versions weighing under 150 g/m², satisfy the ash and brightness requirements of paragraph (c) in the first part of Note 5, Chapter 48, HTSUS. The versions weighing over 150 g/m² satisfy the brightness, caliper and ash requirements of paragraph (b) in the second part of Note 5, Chapter 48, HTSUS.
Accordingly, since the platinum liner in question satisfies the amended language of Note 5 to Chapter 48, HTSUS, it is classifiable under heading 4802, HTSUS.
HOLDING:
The types of platinum liner weighing not more than 150 g/m² are classifiable in subheading 4802.55.4000, HTSUS, which provides for “Uncoated paper and paperboard, of a kind used for writing, printing and other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard: Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers: Weighing 40 g/m² or more but not more than 150 g/m², in rolls: Of a width exceeding 15 cm: Other.”
The platinum liners weighing over 150 g/m² are classifiable in subheading 4802.58.2080, HTSUS, which provides for “Uncoated paper and paperboard, of a kind used for writing, printing and other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square)
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sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard: Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or which not more than 10 percent by
weight of the total fiber content consists of such fibers: Weighing more than 150 g/m²: In strips or 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: Other.”
The merchandise is free of duty under general column 1 of the HTSUS.
Sincerely,
Myles B. Harmon
Director, Commercial Rulings Division