CLA-2-48:OT:RR:NC:2:234
Ms. Erika Campos
Cellmark, Inc.
200 Tamal Plaza, Suite 200
Corte Madera, CA 94925
RE: The tariff classification of poster board from China
Dear Ms. Campos:
In your letter dated April 13, 2010, you requested a tariff classification ruling.
The ruling was requested on sheets of poster board. You submitted four samples of poster board for our examination. The packages contain assorted and white sheets in separate retail packages in two different sizes. The samples consist of rectangular sheets of poster board which measure 11” x 14” and 14” x 22”. The sheets consist of 100% virgin pulp obtained by a chemi-mechanical processing. You state in your letter that the poster board is formed by multi-plies of pulp with the middle layer usually of a mechanical pulp to increase the bulkiness of the sheet and the other layers usually of a chemical pulp. The poster board sheets measure 11” x 14” (27.9 cm x 35.5 cm) and 14” x 22” (35.5 cm x 55.8 cm), weigh 230 grams per square meters, have a thickness of 315 microns, are coated with China Clay, have an ash content of 16 m2, a brightness of 87%, bleached throughout the mass and have more than 10% wood pulp by weight of total fiber content. The poster board will be used for writing and drawing.
The applicable subheading for the sheets of poster board will be 4810.92.1200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size: Other paper or paperboard: Multi-ply: Weighing more than 150 g/m2. 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 http://www.usitc.gov/tata/hts/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swarovski
Director
National Commodity Specialist Division