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 “Doubleweight Matte Paper”, Part No. S041385, from Japan.

Dear Mr. Eisen:

In your letter dated February 20, 2013, you requested a tariff classification ruling on behalf of your client Epson America Inc.

In your letter you stated that part number S041385 is “Doubleweight Matte Paper”. Samples were submitted and have been analyzed by the New York Customs Laboratory. The paper is found by the lab to be coated with an inorganic material, impregnated, weighing 179.5 grams per square meter, composed of approximately 95% chemically bleached kraft wood pulp fibers and about 5% hard wood fibers. The item will be imported on rolls 61cm in width. No mechanical wood pulp fibers were found in the sample. The samples will be returned to you.

The applicable subheading for the “Doubleweight Matte Paper” will be 4810.13.2090, 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: Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibe: In rolls: Of a width exceeding 15 cm: Other. 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/.

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