The tariff classification of cut-size paper for office printers and copiers, from Sweden.
Issued December 14, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.59.4040
Headings: 4823
Product description
"MultiCopy" is described as a very white, wood-free, uncoated, surface-sized copying paper with matt surface, produced of totally chlorine-free pulp (TCF). It is said to be an all-around paper for laser and ink-jet printers, and apparently is also suitable for use in plain-paper copying machines. It will be supplied in basis weights ranging from 75 to 160 grams per square meter. You advised via telephone that the paper will usually be imported in 8 1/2 x 11 inch sheets, but that in rare instances 8 x 12 inch sheets may also be shipped.
CBP rationale
The applicable subheading for the above-described "MultiCopy" paper will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes.
Full text
NY 817002 December 14, 1995 CLA-2-48:RR:NC:GI:234 817002 CATEGORY: Classification TARIFF NO.: 4823.59.4040 Mr. Richard J. Hartenstine F.W. Myers & Co., Inc. 20 North Central Ave., 2nd floor Valley Stream, NY 11580 RE: The tariff classification of cut-size paper for office printers and copiers, from Sweden. Dear Mr. Hartenstine: In your letter dated November 17, 1995, on behalf of Stora Papyrus Newton Falls, Inc., you requested a tariff classification ruling. Product literature and samples of paper called "MultiCopy" were submitted and will be retained for reference. "MultiCopy" is described as a very white, wood-free, uncoated, surface-sized copying paper with matt surface, produced of totally chlorine-free pulp (TCF). It is said to be an all-around paper for laser and ink-jet printers, and apparently is also suitable for use in plain-paper copying machines. It will be supplied in basis weights ranging from 75 to 160 grams per square meter. You advised via telephone that the paper will usually be imported in 8 1/2 x 11 inch sheets, but that in rare instances 8 x 12 inch sheets may also be shipped. The applicable subheading for the above-described "MultiCopy" paper will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 2.7%. This ruling is being issued under the provisions of Section 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 (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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