Mr. Robert L. Eisen
Baker & McKenzie LLP
452 Fifth Avenue
New York, NY 10018
RE: The tariff classification of “Standard Proofing Paper”, Part No. S045314
Dear Mr. Eisen:
In your letter dated February 20, 2013, on behalf of your client, Epson America, Inc., you requested a tariff classification ruling. We apologize for the delay as we were awaiting lab analysis.
In your letter you stated that part number S045314 is “Standard Proofing Paper”. Samples were submitted and have been analyzed by the New York Customs and Border Protection Laboratory. The paper analysis by the lab staff indicated that the paper is coated on both sides with a polyethylene, plastic material and has a weight of 205.1 grams per square meter. Approximately 95 % of the sample is composed of a chemically bleached Kraft wood pulp and 5% is hardwood fibers. The laboratory report also indicated that the white paper, measuring approximately 8 ½” x 11”, contains no mechanical wood pulp fibers and the average thickness of the paper sample was measured to be 0.193 millimeters. The paper will be in rolls measuring approximately 61 cm x 3047 cm.
You have suggested that the Standard Proofing Paper is classifiable by application of General Rule of Interpretation (GRI)1, under subheading 4810.29.1025, 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 than10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: Other: Other: in rolls. 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 #4810.29.1025 is not applicable.
The applicable subheading for the Standard Proofing Paper 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.
The sample is being returned to you.
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.
Thomas J. Russo
National Commodity Specialist Division