CLA-2-48:RR:NC:2:234 M86465
Mr. Brian Cavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd, Suite 225
Rouses Point, N.Y. 12979
RE: The tariff classification of specialty papers from Canada
Dear Mr. Cavanaugh:
In your letter dated September 15, 2006, on behalf of your client, Irving Paper Limited, you requested a tariff classification ruling for five (5) grades of paper, designated “Irving SCA-Offset” and “Irving SCA-Roto”. Samples and specifications were submitted, which will be retained for reference.
The papers are described as “uncoated paper for printing/graphic purposes, in rolls, of widths from 12” to 137”, with over 10% of the fibers obtained from mechanical process”. They are made in weights ranging from 45 gsm to 60 gsm. They meet the specifications of note 5, chapter 48, Harmonized Tariff Schedules of the United States (HTS), and are not processed so as to come within the exclusionary provisions of note 3, chapter 48, HTS.
The applicable subheading for these grades of paper, as described, will be 4802.61.3090, HTSUS, which provides for: Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes…: Other (than certain enumerated) 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 enumerated 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