CLA-2-48:S:N:N8:234 894452
Mr. Laurent Richter
Sibille-Dalle, Inc.
Suite 200, 55 Ferncroft Road
Danvers, Massachusetts 01923
RE: The tariff classification of certain paper and paperboard from France.
Dear Mr. Richter:
In your letter dated January 12, 1994, you requested a tariff classification ruling.
Samples, specifications, and other information were furnished, which are relied upon and which will be retained for reference. The products of this inquiry will be imported either on 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 unfolded condition.
The grade, "Luxcard", will be imported in weights from 150 to 350 grams per square meter, in thicknesses of 160.5 to 375 micrometers. It is coated with clay, with binder of latex and casein, and is made essentially of bleached sulfate fiber. Its commercial designation is "Greeting Card Paper".
The applicable subheading for the "Luxcard" grade, in weights
not more than 150 grams per square meter, will be 4810.11.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated paper), weighing not more than 150 grams per square meter: 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: coated on one or both sides with clay or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coated, or printed, in rolls or sheets. The rate of duty will be 2.5 percent.
"Luxcard", weighing more than 150 grams per square meter, will be classifiable in HTS subheading 4810.12.0000, which provides for paper or paperboard of the same description, which weighs more than 150 grams per square meter. The rate of duty will be 2.6 percent.
The grade, "Offset MF", will be imported in weights from 150 grams per square meter to 350 grams per square meter, with thicknesses of 202 to 472.5 micrometers. It is produced in white and in other colors, and is colored throughout the mass. Its ash content is 20 percent, and it is an uncoated grade. Its commercial designation is "Greeting Card Paper". It is not "kraft" paper, as defined in the Harmonized Tariff Schedules.
"Offset MF", when imported in weights not more than 150 grams per square meter, will be classified in HTS subheading 4802.52.9000, which provides for: Other (than certain enumerated paper), weighing 40 grams per square meter or more but not more than 150 grams per square meter, uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes, other than paper of heading 4801 or 4803; 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. The rate of duty will be Free.
"Offset MF", when imported in weights over 150 grams per square meter, will be classifiable in HTS subheading 4802.53.9080, which provides for paper and paperboard of the same description, but weighing more than 150 grams per square meter. The rate of duty will be 1.6 percent.
"Offset embossed" is paper of the same physical and commercial description as "Offset MF", except that, additionally, it is embossed at the mill. "Offset embossed" will be classifiable in HTS subheading 4808.90.4000, which provides for: Other (than certain enumerated paper): Embossed. The rate of duty will be 2 percent.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport