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The tariff classification of drawing paper (watercolor art paper) from France.
Issued April 7, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 895196 (April 7, 1994)
Tariff classification
HTS codes: 4802.53.2000
Headings: 4802
Product description
The specific products, shown together with their respective basis weights (as found by our lab, and expressed in grams per square meter), are as follows: Item # Description G/M2 70-1004 Lanaquarelle 140 lb. cold press 307.8 70-1005 Lanaquarelle 140 lb. hot press 290.2 70-1006 Lanaquarelle Rough 239.7 70-1007 Lanaquarelle 300 lb. cold press 643.1 70-1008 Lanaquarelle 300 lb. hot press 621.4 All of the samples were presented in the form of 56 x 76 cm sheets. The lab finds that they are all machine-made paper/ paperboard, colored (white) throughout the mass, composed of 100% chemical bleached cellulosic pulp fibers (cotton). They are not embossed, coated or impregnated.
CBP rationale
The applicable subheading for the above "Lanaquarelle" papers will be 4802.53.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for uncoated drawing paper, of which not more than 10 percent by weight of the total fiber content consists of mechanical-process fibers, weighing more than 150 grams per square meter.
Full text
NY 895196 April 7, 1994 CLA-2-48:S:N8:234 895196 CATEGORY: Classification TARIFF NO.: 4802.53.2000 Mr. Joseph T. Smith, Jr. SCAC Transport (USA) Inc. 501 Grandview Drive, Ste. 203 South San Francisco, CA 94080 RE: The tariff classification of drawing paper (watercolor art paper) from France. Dear Mr. Smith: In your letter dated February 18, 1994, on behalf of Labro-Guidetti Inc., you requested a tariff classification ruling. The items in question are described as papers intended for graphic/artistic use with watercolors. Samples of five grades were submitted and have been analyzed by the New York Customs Laboratory. The specific products, shown together with their respective basis weights (as found by our lab, and expressed in grams per square meter), are as follows: Item # Description G/M2 70-1004 Lanaquarelle 140 lb. cold press 307.8 70-1005 Lanaquarelle 140 lb. hot press 290.2 70-1006 Lanaquarelle Rough 239.7 70-1007 Lanaquarelle 300 lb. cold press 643.1 70-1008 Lanaquarelle 300 lb. hot press 621.4 All of the samples were presented in the form of 56 x 76 cm sheets. The lab finds that they are all machine-made paper/ paperboard, colored (white) throughout the mass, composed of 100% chemical bleached cellulosic pulp fibers (cotton). They are not embossed, coated or impregnated. The applicable subheading for the above "Lanaquarelle" papers will be 4802.53.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for uncoated drawing paper, of which not more than 10 percent by weight of the total fiber content consists of mechanical-process fibers, weighing more than 150 grams per square meter. The rate of duty will be 1.6%. 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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