The tariff classification of paper from the United Kingdom.
Issued April 3, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4811.39.4040
Headings: 4811
Product description
The lab reports that they are sheets of white translucent paper weighing 72.3 grams per square meter and having a thickness of 0.080 mm; they are composed of more than 95% cotton pulp fibers and are coated with a polybutene type plastic. Literature accompanying your inquiry indicates that this product is "a vellum meeting the U.S. specification for tracing paper recommended for pen-plotting use." It will be imported in large rolls and subsequently cut into small rolls and sheets for use in pen plotters to produce a translucent original (e.g., architectural or engineering drawing) which can then be used for copying, drafting and erasure.
CBP rationale
The applicable subheading for the "Computa Plot Gateway Vellum 75 g" paper will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plastic-coated paper.
Full text
NY 860875 APR 03 1991 CLA-2-48:S:N1:234 860875 CATEGORY: Classification TARIFF NO.: 4811.39.4040 Mr. Steve Liptak Inter-Maritime Forwarding Co., Inc. 156 William Street New York, N.Y. 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 paper in question, identified as "Computa Plot Gateway Vellum 75 g," were submitted and have been analyzed by the New York Customs Laboratory. The lab reports that they are sheets of white translucent paper weighing 72.3 grams per square meter and having a thickness of 0.080 mm; they are composed of more than 95% cotton pulp fibers and are coated with a polybutene type plastic. Literature accompanying your inquiry indicates that this product is "a vellum meeting the U.S. specification for tracing paper recommended for pen-plotting use." It will be imported in large rolls and subsequently cut into small rolls and sheets for use in pen plotters to produce a translucent original (e.g., architectural or engineering drawing) which can then be used for copying, drafting and erasure. The applicable subheading for the "Computa Plot Gateway Vellum 75 g" paper will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plastic-coated paper. The rate of duty will be free. 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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