Ms. Barbara L. Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of loose-leaf paper from China.
Dear Ms. Fox:
In your letter dated February 28, 2003, you requested a tariff classification ruling.
A sample identified as “lined filler paper,” SKU-145638, was submitted for our examination. It is a shrink-wrapped retail package of 150 loose, 8” x 10½” sheets of white paper designed to be placed into a loose-leaf binder. Both sides of all sheets are “wide ruled” and printed with a left margin line. The sheets have also been punched with three holes so as to fit into a standard ring binder. The paper does not appear to be coated or impregnated.
You believe that the appropriate classification for the above-described paper is subheading 4802.69.1000, HTS, which provides for certain uncoated writing and cover paper. We note, however, that Note 3 of chapter 48, HTS, allows the papers of headings 4801 through 4805 to have been processed only in certain specified ways (as enumerated within the Note). The Note makes clear that papers that have been otherwise processed are excluded from those headings. The paper before us is printed with horizontal and vertical lines, and it is also perforated. Since printing and perforating are not among the processes allowed by Note 3, this paper is outside the scope of heading 4802.
The applicable subheading for the “lined filler paper” will be 4811.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper,…surface-decorated or printed, in rolls or rectangular sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810…other (than certain enumerated kinds and sizes). The rate of duty will be 0.5%.
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.
Robert B. Swierupski
National Commodity Specialist Division