860858 86 Ruling REVOKED

The tariff classification of paper from the United Kingdom.

Issued April 15, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4810.11.9000

Headings: 4810

Product description

The lab finds that they are sheets of white translucent paper weighing 60.0 grams per square meter, having a thickness of 0.065 mm and composed of more than 95% chemical bleached pulp fibers; they are coated with kaolin (China clay) and titanium dioxide. From information submitted with your inquiry, we understand that the paper will be imported in large rolls for subsequent coating with dielectric material. It appears that the main intended use for the finished product will be the production of architectural or engineering drawings on computer-directed dielectric plotters.

CBP rationale

The applicable subheading for the "Reprobond RC/01 60 gm2" paper will be 4810.11.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) clay-coated paper of a kind used for writing, printing or other graphic purposes, containing not more than 10% by weight of mechanical-process fibers, weighing not more than 150 grams per square meter.

Full text

NY 860858 APR 15 1991 CLA-2-48:S:N1:234 860858 CATEGORY: Classification TARIFF NO.: 4810.11.9000 Mr. Steve Liptak Inter-Maritime Forwarding Co., Inc. 156 William Street New York, New York 10038 RE: The tariff classification of paper from the United Kingdom. Dear Mr. Liptak: In your letter dated February 25, 1991, on behalf of James River Graphics Ltd., you requested a tariff classification ruling. Samples of the item in question, identified as "Reprobond RC/01 60 gm2" paper, were submitted and have been analyzed by the New York Customs Laboratory. The lab finds that they are sheets of white translucent paper weighing 60.0 grams per square meter, having a thickness of 0.065 mm and composed of more than 95% chemical bleached pulp fibers; they are coated with kaolin (China clay) and titanium dioxide. From information submitted with your inquiry, we understand that the paper will be imported in large rolls for subsequent coating with dielectric material. It appears that the main intended use for the finished product will be the production of architectural or engineering drawings on computer-directed dielectric plotters. The applicable subheading for the "Reprobond RC/01 60 gm2" paper will be 4810.11.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) clay-coated paper of a kind used for writing, printing or other graphic purposes, containing not more than 10% by weight of mechanical-process fibers, weighing not more than 150 grams per square meter. The rate of duty will be 2.5%. 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

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