CLA-2-48:RR:NC:2:234 I89030

Ms. Kerry Malone
Customs Compliance Associate
Canon USA, Inc.
One Canon Plaza
Lake Success, New York 11042

RE: The tariff classification of Glossy Photo Cards, Item 1032A001AA, from Japan

Dear Ms. Malone:

In your letter dated December 2, 2002, you requested a tariff classification ruling for the referenced merchandise, which are used as a medium to print photographs from a bubble jet printer. They are 4.67 x 8.42 inches, perforated at 4” x 8”. Samples were furnished, which have been submitted for analysis to the Customs Laboratory.

The laboratory reports that the samples are sheets of white paper, coated on one side with a clear plastic film and on the other side with an inorganic coating material. They are not sensitive to heat or light. They have a total thickness of 0.300 mm (paper thickness=0.270mm, clear plastic=0.020mm, and inorganic coating=0.010mm). The total weight is 157.5 grams per square meter, and the paper is composed of chemical bleached kraft pulp fibers.

The applicable subheading for this product 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 (excluding adhesives): Bleached, weighing more than 150 grams per square meter: Other (than 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). The rate of duty will be 0.5 percent ad valorem.

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