CLA-2-48:RR:NC:2:234 J83227
Ms. Lisa Thatcher
Trade Compliance Manager
Avery Dennison
Office Products North America
50 Pointe Drive
Brea, California 92821
RE: The tariff classification of embossed, and coated, paper, in rolls
Dear Ms. Thatcher:
In your letters dated April 7, 2003 and May 27, 2003, you requested a tariff classification ruling for the referenced commodities. Samples were submitted, which have been analyzed at the Customs Laboratory.
“Raw material Part number #98210”, described as 80 lb cover uncoated card stock paper, is off-white (cream colored), embossed, uncoated paper composed of chemically bleached kraft pulp fibers, has a thickness of 0.290 mm, and weighs 211.78 grams per square meter. It is imported in rolls of a width of 17 inches.
The applicable subheading for the “Raw material Part number #98210” will be 4808.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard…embossed…in rolls (of a width exceeding 36 cm)…other than paper of the kind described in heading 4803: Other (than certain specified kinds): Embossed. The general rate of duty will be 0.2 percent ad valorem.
“Raw material Part number #98199”, described as 65 lb cover card stock paper, for use with inkjet printer, is a white paper, coated on both sides with an inorganic coating material. It is composed of chemical bleached kraft pulp fibers, weighs 162.91 grams per square meter, and has a total thickness of 0.280 mm. It is imported in rolls of a width of 11 inches.
“Raw material Part number #98213”, described as 100 lb text card stock paper, for use with inkjet printer, is a white paper, coated on both sides with an inorganic material. It is composed of chemical bleached kraft pulp fibers, has a total thickness of 0.140 mm, and weighs 151.4 grams per square meter. It is imported in rolls of a width of 11 inches.
The applicable subheading for Part numbers #98199 and 98213, as described, will be 4810.13.2090, HTS, 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 surface-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, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers: In rolls: Of a width exceeding 15 cm:Weighing more than 150 grams per square meter: Other (than coated on one side only). The general rate of duty will be 0.3 percent ad valorem.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division