CLA-2-48:RR:NC:SP:234 K84910
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 25, 2004, you requested a tariff classification ruling.
Samples representing 5 different grades of paper, all intended for use in the production of business cards 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 # 98247 is a white 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 194 g/m2 and is composed of chemical bleached kraft pulp fibers.
Item # 98249 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 177.45 g/m2 and is composed of chemical bleached kraft pulp fibers with small amounts of unbleached pulp fibers.
Item # 98251 is a translucent white 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 165.22 g/m2 and is composed of chemical bleached kraft pulp fibers with small amounts of unbleached pulp fibers.
Item # 98253 is a white 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 251.4 g/m2 and is composed of chemical bleached kraft pulp fibers.
Item # 98254 is a white sheet of paper having a smooth finish on one side and a slightly textured (“linen”) finish on the other side. 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 248.15 g/m2 and is composed of chemical bleached kraft pulp fibers.
The applicable subheading for items 98247, 98249, 98251, 98253 and 98254 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).
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