CLA-2-48:RR:NC:SP:234 F86023
Mr. Stuart Brown
Hub Shipping Company, Inc.
34 Elm Street
Box 238
Cohasset, MA 02025
RE: The tariff classification of thermal (heat-sensitive) paper from Germany.
Dear Mr. Brown:
In your letter dated April 13, 2000, you requested a tariff classification ruling on behalf of Lucia Karl, d.b.a. Impression Papers (Stamford, CT).
A sample of coated white paper that blackens when exposed to heat was submitted and will be retained for reference. It appears to be of a kind used in certain cash registers and other devices that produce receipts and the like by means of a thermal print head or stylus coming into contact with the paper. Although you state that the paper will weigh between 50 and 80 grams per square meter, you do not indicate the dimensions of the sheets or rolls to be imported.
The applicable subheading for the thermal paper, when imported in strips or rolls exceeding 15 cm in width, or in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm in the unfolded state, will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper…coated, impregnated, or covered…weighing over 30 gsm. The rate of duty will be 0.8%.
The applicable subheading for the thermal paper, when imported in sizes or shapes not conforming to the above specification, will be 4823.59.4040, HTS, which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 1.2%.
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 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division