CLA-2-48:RR:NC:SP:234 L87246
Mr. C. R. LeConte
A.N. Deringer, Inc.
14 Customs Street
Calais, ME 04619-1894
RE: The tariff classification of certain supercalendered paper from Canada.
Dear Mr. LeConte:
In your letter dated August 12, 2005, you requested a tariff classification ruling on behalf of Irving Paper Ltd. (St. John, NB, Canada).
Samples and literature pertaining to a white paper identified as “Radiance”™ (groundwood specialty, SCA+ grade) were submitted for our review. The paper is said to be an uncoated, supercalendered grade intended for use in the printing of inserts, catalogs and magazines. Offered in weights ranging from 45 to 60 grams per square meter, it is stated to be composed of 80% mechanical-process pulp fibers and 20% chemical sulfate pulp fibers. The ash content is said to be 20-30%. The paper will be supplied in rolls ranging from 26 to 375 cm in width.
The applicable subheading for the “Radiance”™ paper will be 4802.61.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes … : other (than certain enumerated) paper and paperboard, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: in rolls of a width exceeding 15 cm: other (than certain enumerated kinds). The rate of duty will be Free.
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