CLA-2-48: OT: RR: NC: N4:234
Mr. Robert L. Eisen
Baker & McKenzie LLP
452 Fifth Avenue
New York, NY 10018
RE: The tariff classification of Premium Photo Paper Glossy, Style No. S041727, from Japan
Dear Mr. Eisen:
In your letter dated October 3, 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 style number S041727 is “Premium Photo Paper Glossy”. Samples were submitted and have been analyzed by the New York Customs and Border Protection Laboratory. The analysis by the lab staff indicated that the paper is coated on both sides with an organic polymer material and has a weight of 257.9 grams per square meter. The sample is composed of 100 percent chemically bleached wood pulp fibers. The laboratory report also indicated that the white paper measuring 8 ½” x 11” contains no cotton fibers or mechanical wood pulp fibers and the average thickness of the paper sample was measured to be 0.251 millimeters. The sample will be retained by this office.
You have suggested that the Premium Photo Paper Glossy is classifiable by application of General Rule of Interpretation (GRI)1, under subheading 4810.29.7035, 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 than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: Other: Other: in sheets. We disagree with this classification. The correct classification for the above sample is HTS# 4811.51.4000 by application of GRI# 1. The Customs & Border Protection laboratory analysis determined that the paper sample contained no mechanical wood pulp fibers. Therefore, HTS #4810.29.7035 is not applicable.
The applicable subheading for the Premium Photo Paper Glossy will be 4811.51.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Bleached, weighing more than 150 g/m2: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other (than 0.3 mm or more in thickness). The general 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division