CLA-2-48:OT:RR:NC:2:234

Mr. Colin Neale
Gould Paper Sales UK Limited
Brunswick House, Regent Park
299 Kingston Road
Leatherhead Surrey, England KTU22 7LU

RE: The tariff classification of coated paper from China.

Dear Mr. Neale:

In your letter dated April 26, 2012 you requested a tariff classification ruling. We apologize for the delay as the sample submitted was sent to our laboratory for analysis.

The sample submitted is a multi-ply paper coated on both sides with inorganic materials and other chemicals. According to your letter, the paper will be imported in rolls and sheets. The rolls will measure approximately 685 mm in length and 695 in width. The second product will be imported in sheets and measure approximately 655 mm in length and 895 mm in length. Each product will have a brightness of approximately 78 to 80.

The applicable subheading for the coated paper, with top and bottom layers of BCTMP and NBKP, and an inner layer of BCTMP and NBKP, (in rolls) will be 4810.92.1225, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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: Multiply: Weighing more than 150 g/m2. The rate of duty will be free.

The applicable subheading for the coated paper, with top and bottom layers of BCTMP and NBKP, and an inner layer of BCTMP and NBKP, (in sheets), will be 4810.92.1235, 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: Multiply: 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 Albert Gamble at (646) 733-3037.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division