CLA-2-48:RR:NC:SP:234 I84554
Mr. Juan Dominguez
Wal-Mart Stores, Inc.
601 North Walton
Bentonville, Arkansas 72716-0410-L32
RE: The tariff classification of paper for inkjet prints, from China.
Dear Mr. Dominguez:
In your letter dated July 16, 2002, you requested a tariff classification ruling.
The ruling was requested on item number WM-6102, consisting of a camera bag and various digital camera accessories, including “photo glossy paper for inkjet prints.” This ruling concerns only the paper. The other items were the subject of New York Ruling I84415, which was issued to you on July 31, 2002.
The paper in question is supplied in a retail package containing ten 4”x6” rectangular sheets. The New York Customs Laboratory reports that the paper is coated on both sides with a thin film of plastic. The overall thickness of a sheet is 0.23 mm; the paper layer is 0.195 mm thick and the combined thickness of the plastic coatings is 0.035 mm. The paper is composed of chemical bleached kraft pulp fibers and weighs 221.8 grams per square meter.
The applicable subheading for the above-described 4”x6” sheets of “photo glossy paper for inkjet prints” will be 4811.51.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard, coated, impregnated or covered with plastics: Bleached, weighing more than 150 g/m2: Other (than certain specified sizes). The rate of duty will be 1.1%.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division