CLA-2-48:RR:NC:SP:234 K84667
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 5 different grades of paper, all intended for various inkjet or laser printing applications, 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 # 98235 is an unprinted white sheet of paper that has been bifurcated by a partial slit so that it can be easily folded and/or separated into two 5½” x 8½” rectangles. 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 191.2 g/m2 and is composed of chemical bleached kraft pulp fibers with a small amount of unbleached sulfite pulp fibers.
Item # 98236 is an unprinted white sheet of paper found by the lab to be coated with plastic on both sides. It weighs 205.32 g/m2 and is composed of chemical bleached kraft pulp fibers.
Item # 98237 is an unprinted, glossy white sheet of paper found by the lab to be coated on one side with plastic and on the other side with an inorganic substance. It weighs 265.5 g/m2 and is composed of chemical bleached kraft pulp fibers.
The applicable subheading for items 98235, 98236 and 98237 will be 4811.51.6000, HTS, which provides for paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): bleached, weighing more than 150 g/m2: other (than certain specified sizes).
Item # 98223 is an uncoated, unprinted, off-white sheet of paper whose surfaces are decorated with confetti. The sheet is also perforated so as to create four 4¼” x 5½” rectangles.
The applicable subheading for item # 98223 will be 4811.90.9000, HTS, which provides for paper or paperboard, … surface-decorated or printed, … : other (than certain enumerated kinds).
Item # 98172 is an uncoated, plain (unprinted, undecorated) white sheet of paper that has been perforated so as to create four 4¼” x 5½” rectangles.
The applicable subheading for item # 98172 will be 4823.90.8600, HTS, which provides for other (non-enumerated) paper and 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