Ms. Ellen R. Schwartz
T. H. Weiss Inc. Customs House Brokers
480 McClellen Highway
East Boston, MA 02128
RE: The tariff classification of filler paper from China
Dear Ms. Schwartz:
In your letter dated December 26, 2007, you requested a tariff classification ruling on behalf of Southworth Company.
Two samples of lined filler paper were submitted for our examination. The samples will be returned to you as requested. The first item # PRFILLRULES-AS, Color–Coded Filler Paper, is a shrink-wrapped retail package of 100 loose, 8½" x 11" sheets of white paper designed to be placed into a loose-leaf binder. Both sides of all sheets are “college ruled” and printed with a colorful margin line that matches a wavy vertical border along the opposite side. There are twenty sheets in each color of teal, lime, orange, gray and pink. The sheets have been punched with three holes to fit into a standard ring binder. The paper does not appear to be coated or impregnated.
The second item # PRRULESBRITE-AS, Brights Filler Paper, is a shrink-wrapped retail package of 100 loose, 8½” x 11” sheets of color paper designed to be placed into a loose-leaf binder. Both sides of the sheets are colored, “college ruled” and printed with a left margin line. There are twenty sheets in each color of pink, orange, green, blue and yellow. The sheets have been punched with three holes to fit into a standard ring binder. The paper does not appear to be coated or impregnated.
The applicable subheading for the filler paper will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) surface-decorated or printed paper. 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Patricia Wilson at 646-733-3037.
Robert B. Swierupski