CLA-2-48:OT:RR:NC:N5:130
Mr. Alejandro Zamudio
Logicargo Trade Group, LLC
415 Legacy Ridge
San Antonio, TX 78260
RE: The country of origin of self-copy paper
Dear Mr. Zamudio:
In your letter, dated May 16, 2025, you requested a binding country of origin ruling on behalf of your client,
Trading Abax, LLC. The ruling request was returned to you for additional information, which was received
by this office on August 5, 2025. The ruling was requested for self-copy paper rolls. Product information
and a sample were submitted for our review.
The product under consideration is self-copy paper. You indicate that the imported goods may be in sheets or
rolls of varying sizes, depending upon the customer’s order. In your letter, you outline a scenario where the
76cm-wide top layer – bond paper - is manufactured in Mexico, and the 76cm-wide bottom layer –
carbonless paper – is manufactured in Germany. The two papers are layered together and rewound in
Mexico. Cutting into sheets and smaller rolls, as well as packaging, will also take place in Mexico.
According to the information provided, the bond paper is coated with calcium carbonate and starch, and the
carbonless paper is coated with microcapsules and resin-based developers.
Since the bond paper is coated with calcium carbonate and a starch binder, it meets the terms of heading
4810, 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. The carbonless paper is coated with microcapsules and resin-based developers, so
it is classifiable in heading 4811, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs
of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or
rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803,
4809 or 4810. Once the papers are layered together in Mexico, and then cut to size, they are classifiable in
heading 4816 as self-copy paper. The combination of the two papers is essential to the manufacturing of
self-copy paper. Self-copy paper is defined in the Explanatory Notes to the Harmonized System (ENs) as:
Selfcopy papers, also known as carbonless copy papers, may be put up in fanfold form. Pressure
applied by means of an office machine or a stylus on the original sheet produces a reaction between
two different ingredients normally separated from each other either in the same sheet or in two
adjacent sheets, reproducing the impression of the original.
Note 8 to Chapter 48 differentiates self-copy paper of heading 4809 from self-copy paper of 4816 by size,
with 36cm being the limiting width. The layered jumbo rolls will be 76cm wide and will be further cut
down. Since the paper will be cut into rolls, for example, for cash register receipts, we can assume the final
products have widths below 36cm, and therefore, classification in heading 4816, HTSUS, is appropriate.
The United States-Mexico-Canada Agreement (USMCA) was signed by the Governments of the United
States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with
the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14
(19 U.S.C. § 4511(a)). General Note (“GN”) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth
the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b)
states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential
tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the
tariff schedule as a “good originating in the territory of a USMCA country” only if—
the good is a good wholly obtained or produced entirely in the territory of one or more USMCA
countries;
the good is a good produced entirely in the territory of one or more USMCA countries, exclusively
from originating materials;
the good is a good produced entirely in the territory of one or more USMCA countries using
non-originating materials, if the good satisfies all applicable requirements set forth in this note
(including the provisions of subdivision (o));
As the self-copy paper is not wholly obtained or produced entirely in a USMCA country, we progress to
subdivision (o). Subdivision (o) states that, in order to be subject to USMCA, the manufacturing in a
USMCA country must result in “A change to heading 4816 from any other heading, except from heading
4809.” Only the carbonless paper originates outside of the USMCA territory, and it is classifiable in heading
4811, HTSUS, upon importation into Mexico. After manufacturing in Mexico, the final product is
classifiable in heading 4816, HTSUS. Therefore, the tariff-shift rule is met. The self-copy paper therefore
qualifies as originating under the USMCA.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or container) will permit in such a manner as to
indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.
The "country of origin" is defined in Title 19, Code of Federal Regulations (CFR), Section 134.1(b) as:
…the country of manufacture, production, or growth of any article of foreign origin entering the
United States. Further work or material added to an article in another country must effect a substantial
transformation in order to render such other country the 'country of origin' within the meaning of this
part; however, for a good of a NAFTA or USMCA country, the marking rules set forth in part 102 of
this chapter (hereinafter referred to as the part 102 Rules) will determine the country of origin.
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
§§ 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect to
goods imported from Canada and Mexico.
Section 102.11 provides a required hierarchy for determining the country of origin of a good for marking
purposes, with the exception of textile goods which are subject to the provisions of 19 C.F.R. § 102.21.
19 CFR Part 102.11(a) provides that the country of origin of a good for marking purposes is the country in
which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff
classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and
all other applicable requirements of these rules are satisfied.
The self-copy paper is neither “wholly obtained or produced” nor “produced exclusively from domestic
materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to determine the country of origin of the
paper and paragraph (a)(3) must be applied next to determine the origin of the finished article.
Section 102.20 (19 CFR 102.20) sets forth the applicable tariff change rules that address the current scenario.
Goods classified in heading 4816 must undergo: “A change to heading 4816 from any other heading, except
from heading 4809.” In Mexico, the German carbonless paper undergoes a change from 4811, HTSUS, to
4816, HTSUS. Therefore, the tariff-shift rule has been met. The country of origin for marking purposes is
Mexico.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 4816.20.0000,
HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS
(U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of
Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem
duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 4816.20.0000, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Mexico are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e., 9903.01.27, in addition to subheading 4816.20.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division