CLA-2 CO:R:C:G: 084971 DPS
David Serko, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, N.Y. 10048
RE: Classification of Carbonless Copy Paper
Dear Mr. Serko:
This case was previously considered upon your firm's
request for internal advice submitted to the District Director of
the Port of Baltimore, in July, 1987, on behalf of your client,
A.T. Clayton & Co., Inc. In a letter dated August 16, 1988,
referenced HQ 081820, this office issued a ruling, which, was
subsequently suspended pending a conference with counsel and
further submissions from your office. A meeting was conducted
and you submitted additional information, consistent with your
previous arguments, in support of Clayton's position that the
subject paper, described as carbonless copy paper, be classified
under item 254.8020, TSUS.
After further review of your submissions concerning the
classification of the subject paper under the Tariff Schedules of
the United States (TSUS), this office has determined that the
paper at issue remains properly classifiable in item 254.5600,
TSUS, not in item 254.8020, TSUS, as you assert on Clayton's
behalf. The holding and rationale set forth in HRL 081820 is
hereby reinstated, along with the supplementary analysis set
forth herein.
LAW & ANALYSIS
The information obtained at the conference, your
submissions, and our review of the relevant authorities, indicate
that the subject paper, described as carbonless copy paper,
squarely falls within the TSUS definition of "writing paper"
provided in Headnote 2(d) to Part 4 of Schedule 2, TSUS.
Specifically, we consider the subject paper to be a type of
"manifold paper," designed primarily for copies of typewritten
and handwritten material. The fact that the paper is coated does
not distinguish it from writing paper, as its chief use is for
writing and the making of instant copies of such writings. The
fact that the bottom receptor sheets (all sheets below the top
sheet), are not directly written or typed upon, does not remove
the subject paper from its designation as manifold paper, which
is included in the TSUS definition of writing paper. Headnote
2(d), Part 4, Schedule 2, TSUS, provides:
2. For the purposes of this part--(d) the term
"writing paper" includes, but is not limited to,
papers such as ledger, letter, manifold,
mimeograph, note, onionskin, tablet and typewriter
papers.
As the above definition indicates, for tariff purposes, writing
paper is not limited to paper that receives ink directly. The
term "manifold," with regard to paper, is defined as:
4. (of paper business forms) made up of a number
of sheets interleaved with carbon paper.
The Random House Dictionary of the English Language, Unabridged
Ed. (1973). The Dictionary of Paper, 4th Ed. (1980), published
by the American Paper Institute, defines "manifold paper" as "a
lightweight paper designed primarily for carbon copies of
typewritten material."
Here, the subject paper's stated use is for business form
sets which incorporate multiple copies. These sets include the
coated carbonless sheets which are utilized as manifold paper.
Because the TSUS definition of writing paper includes manifold
paper, which is the precise use of the coated carbonless paper at
issue, it has a writing paper use by definition. Accordingly,
the subject paper is properly classifiable under the provision
for: "Papers, impregnated, coated, surface-coated, embossed,
ruled, lined, printed, decorated, or any combination thereof:
Writing paper weighing over 18 pounds per ream: Not
lithographically printed," item 254.5600, TSUS.
HOLDING:
Consistent with the foregoing analysis and HRL 081820,
issued August 16, 1988, which is hereby reinstated, the subject
paper, described as carbonless copy paper, is properly
classifiable under item 254.5600, TSUS. This letter is being
forwarded to the District Director of the Port of Baltimore so
that all necessary action in accordance herewith can be
undertaken.
Sincerely,
Harvey B. Fox, Director
Office of Regulations and Rulings