CLA-2-48:OT:RR:NC:N1:130
Mr. Gonzalo Mestre
Sheedo Paper SL
Soria Street, 9
Madrid 28005
SPAIN
RE: The tariff classification of seeded paper items from Spain
Dear Mr. Mestre:
On July 14, 2022, you submitted a binding classification ruling request for seeded, handmade paper items. This request was returned to you for additional information, which was received on August 29 and September 6, 2022. Photos and product information were submitted for our review.
In your submissions you indicate that the product is seeded paper that may be imported in many forms. The paper is made from cotton rags and contains flower or vegetable seeds dispersed and embedded throughout. The paper is handmade; the seeds are added to a pulp/water mixture and the mixture is molded into sheets on a screen. The paper is primarily used for printing and other graphic purposes. Once the paper has served the purpose of conveying the printed information, it may be planted in soil; once watered, the paper degrades and the seeds are able to sprout.
From the information provided, it appears that this paper may be imported in multiple forms, depending on customer needs. The paper may be imported in the form of printed labels, for example, for bottles or other items. Please note that, if the labels are imported already attached to their respective item, the labels may not be classifiable separately from that item. It appears that the paper may also be imported in printed or unprinted rectangular sheets. You do not indicate the sizes of these sheets that will be imported.
The applicable subheading for handmade seeded paper that is imported in the form of ready-to-use, printed labels will be subheading 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be free.
The applicable subheading for rectangular, handmade, seeded paper sheets that are printed at time of importation (but are not labels) and have one side exceeding 35cm and the other side exceeding 15cm in the unfolded state will be 4811.90.1000, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: 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: Handmade paper. The rate of duty will be free.
The applicable subheading for rectangular, handmade, seeded paper sheets that are printed at time of importation (but are not labels) and that do NOT have one side exceeding 35cm and the other side exceeding 15cm in the unfolded state will be 4811.90.9080, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: Other: Other. The rate of duty will be free.
The applicable subheading for rectangular, handmade seeded paper sheets that are NOT printed at time of importation will be 4802.10.0000, 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: Handmade paper and paperboard. 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