CLA-2-48:RR:NC:SP:234 J83205
Mr. Michael G. Hodes
Hodes Keating & Pilon
39 So. La Salle St., Suite 1020
Chicago, IL 60603-1731
RE: The tariff classification of paper and paperboard from an unspecified country.
Dear Mr. Hodes:
In your letter dated April 10, 2003, you requested a tariff classification ruling on behalf of your client, Crescent Cardboard Co., LLC.
The goods in question are four types of “digital art paper and paperboard,” which are used to print digital photographs and other artwork. Samples were submitted and have been analyzed by the New York Customs Laboratory.
The first type, known as “digital board,” is found by the lab to be uncoated paperboard weighing 804 grams per square meter and composed of chemical bleached kraft cotton pulp fibers. The sample satisfies the requirements of Note 5 of Chapter 48, Harmonized Tariff Schedule of the United States (HTS). The “digital board” will be supplied only in 33” x 41” sheets.
The applicable subheading for the “digital board” will be 4802.58.2080, HTS, which provides for uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes…not containing fibers obtained by a mechanical or chemi-mechanical process…weighing more than 150 gsm: 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 general rate of duty will be 0.2%.
The second type, known as “velvet finish,” is found by the lab to be uncoated paperboard weighing 294 gsm and composed of chemical bleached kraft cotton pulp fibers. The sample satisfies the requirements of Note 5 of Chapter 48, HTS. The product will be imported in rolls having a width of 24”, 36” and 40”, and in sheets measuring 8½” x 11”, 11” x 17”, 13” x 19” and 17” x 22”.
The applicable subheading for the “velvet finish” paperboard, when imported in all of the above-specified formats/sizes except 8½” x 11” sheets, will be 4802.58.2080, HTS, as described above. The general rate of duty will be 0.2%.
The applicable subheading for the “velvet finish” paperboard, when imported in 8½” x 11” sheets, will be 4802.58.6020, HTS, which provides for “other” sizes of the same type of paper and paperboard described in subheading 4802.58.20, HTS. The general rate of duty will be 0.3%.
The third type, known as “coldpress watercolor,” is meant to replicate the look and feel of watercolor paper even though it is marketed for use on inkjet printers and the like. The lab finds it to be paperboard weighing 381 gsm, composed of chemical bleached kraft cotton pulp fibers, and coated on one side with an inorganic material. In its uncoated state, the paperboard would satisfy the requirements of Note 5 of Chapter 48, HTS. The product will be imported in rolls having a width of 24”, 36” and 40”, and in sheets measuring 11” x 17”, 13” x 19”, and 17” x 22”.
The applicable subheading for the “coldpress watercolor” paperboard, when imported in rolls as specified, will be 4810.13.2010, HTS, which provides for paper and paperboard, coated on one or both sides with kaolin or other inorganic substances…of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process…in rolls: of a width exceeding 15 cm…weighing more than 150 gsm…coated on one side only. The general rate of duty will be 0.3%.
The applicable subheading for the “coldpress watercolor” paperboard, when imported in 11” x 17” sheets, will be 4810.14.2010, HTS, which provides for paper and paperboard, coated on one or both sides with kaolin or other inorganic substances…in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state: weighing more than 150 gsm…coated on one side only. The general rate of duty will be 0.3%.
The applicable subheading for the “coldpress watercolor” paperboard, when imported in 13” x 19” or 17” x 22” sheets, will be 4810.19.2010, HTS, which provides for other sizes of paper and paperboard sheets of the same kind described in the preceding paragraph. The general rate of duty will be 0.3%.
The fourth type, known as “satin finish,” is found by the lab to be paperboard weighing 306 gsm, composed of chemical bleached kraft cotton pulp fibers, and coated on one side with an inorganic material. In its uncoated state, the paperboard would satisfy the requirements of Note 5 of Chapter 48, HTS. The product will be supplied in rolls having a width of 24”, 36” and 40”, and in sheets measuring 8½” x 11”, 11” x 17”, 13” x 19” and 17” x 22”.
The applicable subheading for the “satin finish” paperboard, when imported in rolls as specified, will be 4810.13.2010, HTS, as previously described. The general rate of duty will be 0.3%.
The applicable subheading for the “satin finish” paperboard, when imported in 11” x 17” sheets, will be 4810.14.2010, HTS, as previously described. The general rate of duty will be 0.3%.
The applicable subheading for the “satin finish” paperboard, when imported in 13” x 19” or 17” x 22” sheets, will be 4810.19.2010, HTS, as previously described. The general rate of duty will be 0.3%.
The applicable subheading for the “satin finish” paperboard, when imported in 8½” x 11” sheets, will be 4810.14.7020, HTS, which provides for certain other sizes of coated paper and paperboard sheets of a kind previously described. The general rate of duty will be 0.3%.
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