CLA-2-48:S:N3:234 812949
Mr. John Hanson
Epson America, Inc.
20770 Madrona Avenue
Torrance, CA 90503-3777
RE: The tariff classification of cleaning sheets for inkjet
printers, from Japan; adhesive coated paper, cut to size or
shape.
Dear Mr. Hanson:
In your letter dated July 27, 1995, you requested a tariff
classification ruling.
The item in question, Epson part number 1027092, is described
as a cleaning sheet for inkjet printers. You indicate that when
this specially prepared paper sheet is passed through an operating
inkjet printer, "it cleans the internal rollers by picking up loose
particles, etc."
A sample was submitted and will be retained for reference. It
is a 21 x 29.7 cm sheet of paper which is said to be coated on one
side with an acrylic ester pressure-sensitive adhesive. The paper,
which has a stated basis weight of 225 grams per square meter, is
essentially rectangular in shape, except that one corner has been
cut diagonally (to help orient the user). The coated side is
covered and protected by a sheet of peel-off release paper printed
with instructions (in various languages) for use.
You further indicate that the sheets are reusable, and will be
imported in two-sheet packs costing $1 each.
We note your opinion that the product appears to be
classifiable in subheading 4823.11.0000, Harmonized Tariff Schedule
of the United States (HTS), which provides for gummed or adhesive
paper, cut to size or shape, in strips or rolls: pressure
sensitive. We find, however, that since the paper is not in the
form of a long narrow piece, it is more in the nature of a "sheet"
than a "strip," and hence does not strictly answer to the terms of
subheading 4823.11.0000.
Accordingly, the applicable subheading for the above-described
"cleaning sheet for inkjet printer" (part #1027092) will be
4823.90.6500, HTS, which provides for other (non-enumerated) coated
paper, cut to size or shape. The rate of duty will be 5%.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport