CLA-2-48:RR:NC:SP:234 K84666
Ms. Lisa Thatcher
Avery Dennison Office Products N.A.
50 Pointe Drive
Brea, California 92821
RE: The tariff classification of various “card stock” papers.
Dear Ms. Thatcher:
In your letters dated February 18 and March 18, 2004, you requested a tariff classification ruling.
Samples representing several different grades of paper, all intended for use in the production of business cards, brochures and the like on inkjet or laser printers, were submitted for our examination. All are in the form of 8½” x 11” rectangular sheets, and we understand that their condition and size are identical in all respects to the products for which you seek a ruling.
We regret that the timeliness of this ruling was adversely affected by delays in the analysis of the samples by the New York Customs Laboratory.
Item # 98234 is a plain (unprinted) white sheet of paper, found by the lab to be coated on both sides with an inorganic substance. It weighs 145.8 grams per square meter (g/m2), and is composed of chemical bleached kraft pulp fibers.
The applicable subheading for item # 98234 will be 4810.14.7040, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard, coated on one or both sides with kaolin (China clay) 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 sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: other (than certain specified kinds).
Item # 98239 is an ivory-colored sheet of paper that has been partially slit so as to form ten 2” x 3½” rectangular cards that can be separated from one another by folding along the slits to “snap” them apart. The perimeter of the sheet is printed with product information and brief instructions for use. The lab finds that one side of the sheet is coated with plastic, while the other side is coated with an inorganic substance. It weighs 195.2 g/m2 and is composed of chemical bleached kraft pulp fibers with some unbleached pulp fibers.
Item # 98242 is a white sheet of paper having a corduroy-like texture. It has been partially slit so as to form ten 2” x 3½” rectangular cards that can be separated from one another by folding along the slits to “snap” them apart. The perimeter of the sheet is printed with product information and brief instructions for use. The lab finds that one side of the sheet is coated with plastic, while the other side is coated with an inorganic substance. It weighs 201.10 g/m2 and is composed of chemical bleached kraft pulp fibers with a small amount of unbleached pulp fibers.
The applicable subheading for items 98239 and 98242 will be 4811.51.6000, HTS, which provides for paper and paperboard … coated, impregnated, covered, surface colored, surface-decorated or printed … coated, impregnated or covered with plastics (excluding adhesives): bleached, weighing more than 150 g/m2: other (than certain specified sizes).
Item # 98226 is an unprinted, ivory-colored sheet of paper that has been perforated so as to form ten 2” x 3½” rectangular cards. The lab finds that this paper is not coated, weighs 181.8 g/m2, and is composed of chemical bleached pulp fibers.
Item # 98225 (sample not submitted) is said to be the same as item # 98226, except that it is white instead of ivory.
The applicable subheading for items 98226 and 98225 will be 4823.90.8600, HTS, which provides for other (non-enumerated) paper or paperboard, cut to size or shape.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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