CLA-2-48:OT:RR:NC:1:130
Ms. Ana Gomez
Office Depot, LLC
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of construction paper from India
Dear Ms. Gomez:
In your letter, dated February 19, 2021, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on April 26, 2021. The ruling was requested for sheet construction paper. Samples and product information were submitted for our review.
The product under consideration is uncoated construction paper in sheet form. The paper is imported in three sizes, 9” x 12” (229mm x 305mm), 12” x 18” (305mm x 457mm), and 18” x 24” (457mm x 610mm), and is 220 microns in thickness. It is imported in multiple colors and is packaged for retail sale in quantities from 50 to 2000 sheets. The paper consists of 100% recycled content that is 50 percent by weight manufactured by a mechanical process and 50 percent manufactured by a chemi-mechanical process. The weight is 120 grams per square meter (gsm). The pulp is bleached and colored throughout the mass. The ash content of the paper is 8-9 percent. The paper has not been subjected to any other manufacturing processes.
Because the construction paper is uncoated, is manufactured from bleached pulp that is colored throughout the mass, and contains more than 10 percent by weight of fibers obtained by mechanical or chemi-mechanical processes, it meets the term “Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes”, as provided for in Note 5 to Chapter 48 of the Harmonized Tariff Schedule of the United States (HTSUS). Uncoated paper and paperboard, of a kind used for writing, printing, or other graphic purposes is provided for in heading 4802, HTSUS.
The applicable subheading for the 9” x 12” construction paper will be 4802.62.6140, HTSUS, which provides for Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard: Other paper and paperboard, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: Other: Other: Other. The rate of duty will be free.
The applicable heading for the 12” x 18” and 18” x 24” construction paper will be 4802.69.3000, HTSUS, which provides for Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard: Other paper and paperboard, 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. 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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division