CLA-2-48:OT:RR:NC:N5:130
Mr. Ignacio Miguel Morales
Powervida International Inc.
14900 Avery Ranch Blvd
Austin, TX 78717
RE: The tariff classification of paper products from Mexico
Dear Mr. Miguel Morales:
In your letter, dated November 2, 2023, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on April 29, 2024. The ruling was requested for various seed paper products. Product information and photos were provided for our review.
In your letter, you indicate that the paper is made from mechanical paper pulp that has been mixed with plant seeds, including chamomile, chia, carrot, clover, flax, and others. The paper is handmade; the seeds are added to a pulp/water mixture and the mixture is molded into sheets on a mesh screen. The paper weighs approximately 180 grams per square meter and is primarily used for printing and other graphic purposes. Once the paper has served the purpose of conveying the printed information, it may be planted in soil; once watered, the paper degrades and the seeds are able to sprout.
You indicate that the paper will be imported in various forms. You identify the forms as 50cm x 60cm unprinted sheet paper with deckled edges; 21.5cm x 28cm, cut, unprinted sheet paper; 5cm x 9cm, cut, unprinted sheet paper; custom dimension, unprinted paper pieces; business cards; stickers; and labels. You indicate that the business cards, stickers, and labels will be printed via offset lithography or by inkjet printer.
You have provided insufficient information to classify the stickers and custom dimension papers.
The applicable subheading for the 50cm x 60cm deckled edge sheet paper, the 21.5cm x 28cm cut sheet paper, and the 5cm x 9cm sheet paper will be 4802.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard: Handmade paper and paperboard. The rate of duty will be free.
The applicable subheading for the business cards printed via offset lithography will be 4911.99.6000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be free.
The applicable subheading for the business cards printed via inkjet printer will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be free.
The applicable subheading for the labels printed via offset lithography will be 4821.10.2000, HTSUS, which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be free.
The applicable subheading for the labels printed via inkjet printer will be 4821.10.4000, HTSUS, Paper and paperboard labels of all kinds, whether or not printed: Printed: Other. 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 https://hts.usitc.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division