CLA-2-48:OT:RR:NC:N5:130
Ms. Carolyn J. Hurst
Barker Creek Publishing, Inc.
P.O. Box 2610
Poulsbo, WA 98370
RE: The tariff classification of raised-line handwriting paper from China
Dear Ms. Hurst:
In your letter, dated August 19, 2024, you requested a binding tariff classification ruling for raised-line handwriting paper. Product information was submitted for our review.
The product under consideration is item number 5503, Raised-Line Handwriting Paper. The product is a package of 50 sheets of free-sheet paper. Each sheet measures 8.5 long x 11 wide (216mm x 279mm) and is printed with six sets of lines for practicing handwriting. The sheets are oriented in landscape format. Each set of lines consists of three lines or rules: a top line, a bottom line, and dashed center line. The top and bottom lines are printed with colored, dimensional, UV-cured ink that provides a raised, tactile characteristic to the paper. The raised ink allows the user to feel the lines as they write. The lines are all printed lithographically.
In your letter, you suggest that the raised-line handwriting paper is classified under 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. While the lines are printed and are an important characteristic of the product, they are subsidiary to the primary use of the paper; the printed lines or rules are an element that enhances the use of the paper for practicing handwriting. Additionally, the Explanatory Notes to the Harmonized System for Chapter 49 direct that printed matter of heading 4911 does not include goods that are printed with a repetitive design. Such paper, like standard ruled paper, is classifiable in heading 4811, which provides for paper that is printed.
The applicable subheading for items 5503, Raised-Line Handwriting Paper will be 4811.90.9080, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: Other: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4811.90.9080, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4811.90.9080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The instant lined paper may be subject to anti-dumping duties for lined paper products from China, A570-901. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA's Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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/current.
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