CLA-2-48:RR:NC:2:234 M86464
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, N.Y. 12979
RE: The tariff classification of certain Specialty Papers from Canada
Dear Mr. Kavanaugh:
In your letter dated September 15, 2006, on behalf of your client, Irving Paper Ltd., St. John, NB, Canada, you requested a tariff classification ruling for four (4) grades of Specialty Papers, from Canada. Samples and specifications were provided, which will be retained for reference.
The papers are described as “uncoated paper for printing/graphic purposes, in rolls from 12” to 137” in width, with over 10% of the fibers obtained from mechanical process.” They appear to meet the specifications of note 5, chapter 48, Harmonized Tariff Schedules of the United States (HTS) for classification in heading 4802, and are not processed so as to invoke the exclusionary provisions of note 3, chapter 48.
The grades are denominated Ultrasmooth 60, Ultrasmooth 65 and Ultrasmooth 70. They are provided in weights of 45 gsm (U-60), 48.8 gsm (U-65), and 52 gsm (U-65 and U-70).
The applicable subheading for the grades of paper described will be 4802.61.3090, HTSUS, which provides for: Uncoated paper and paperboard…:Other (than certain specified kinds of) paper and paperboard, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: In rolls: Of a width exceeding 15 cm: Other (than certain specified kinds). The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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