CLA-2-48:OT:RR:NC:2:234
Mr. Robert L. Eisen
Baker & McKenzie LLP
452 Fifth Avenue
New York, NY 10018
RE: The tariff classification of “Velvet Fine Art Paper” LTR, Part No. S041636, from Japan.
Dear Mr. Eisen:
In your letter dated February 11, 2013, you requested a tariff classification ruling on behalf of your client Epson America Inc. We apologize for the delay as we were awaiting lab analysis.
In your letter you stated that part number S041636 is “Velvet Fine Art Paper” LTR. Samples were submitted and have been analyzed by the New York Customs Laboratory. The paper is found by the lab to be coated on both sides with an inorganic material, impregnated; weighing 263 grams per square meter, composed of approximately 95% chemically bleached kraft wood pulp fibers and about 5% hard wood fibers. 1% mechanical wood pulp fibers were observed in the sample. No cotton fibers were found in the sample. The product will be imported on sheets 21.6 cm x 27.9 cm.
You have suggested that the Velvet Fine Art Paper is classifiable by application of General Rule of Interpretation (GRI)1, under subheading 4810.29.7020, 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 surfaced-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size: Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: Other: Other: Other: Other: Containing by weight 25 percent or more cotton fiber. We disagree with this classification. The correct classification for the above sample is HTS# 4810.14.7040 by application of GRI# 1. The Customs & Border Protection laboratory analysis determined, that the paper sample contained no cotton fibers, therefore HTS# 4810.29.7020 is not applicable.
The applicable subheading for the “Velvet Fine Art Paper” will be 4810.14.7040 Harmonized Tariff Schedule of the United States (HTSUS), which provides for In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: Other: Other: Other: Other. The rate of duty will be Free.
The sample is being returned to you.
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/.
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