CBP Ruling E85845 — The tariff classification of certain paper from France

Tariff classification

Headings: 4804

Product description

The samples are identified as No. 40204-80, a tan colored product, and as No. 99520-80, black in color. In your letter of August 9, 1999, you advised that the commercial name for the two types of paper in question is “print base” paper or “Arjo print” paper. However, you have since advised, by telephone, that both grades are “Arjo print” paper; “print base” being a name assigned to other grades. Arjo print paper is printed, after importation, with a design, such as a wood grain, abstract, or the like. It is then used to produce laminates, which are layers of paper saturated with resins to give a hard, durable finish. Laminates are used in the production of countertops, furniture, and floors. The Customs Laboratory reports, relevantly, that the samples submitted are uncoated paper, are composed of chemical bleached kraft pulp fibers, and weigh (black) 81.6 grams per square meter and (tan) 78.6 grams per square meter.

Full text

NY E85845 October 1, 1999 CLA-2-48:RR:NC:2:234 E85845 CATEGORY: Classification TARIFF NO.: 4804.39.6040 Mr. Kenneth R. Paley Law Offices of Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, N.Y. 10004 RE: The tariff classification of certain paper from France Dear Mr. Paley: In your letters dated June 1 and August 9, 1999, on behalf of your client, Inter-Maritime Forwarding Company (IMF), you requested a tariff classification ruling for certain paper to be imported by IMF’s client, Arjo Wiggins USA, of Stamford, Connecticut. You proposed classification of the paper concerned in subheading 4802.52.9000, HTS, and asked, if we believed a ruling could not be issued for it in that subheading, that you be contacted prior to the issuance of a final decision. Such contact has been made, by telephone. Samples were submitted of the two (2) papers concerned, and these have been consumed in analysis at the Customs Laboratory. The samples are identified as No. 40204-80, a tan colored product, and as No. 99520-80, black in color. In your letter of August 9, 1999, you advised that the commercial name for the two types of paper in question is “print base” paper or “Arjo print” paper. However, you have since advised, by telephone, that both grades are “Arjo print” paper; “print base” being a name assigned to other grades. Arjo print paper is printed, after importation, with a design, such as a wood grain, abstract, or the like. It is then used to produce laminates, which are layers of paper saturated with resins to give a hard, durable finish. Laminates are used in the production of countertops, furniture, and floors. The Customs Laboratory reports, relevantly, that the samples submitted are uncoated paper, are composed of chemical bleached kraft pulp fibers, and weigh (black) 81.6 grams per square meter and (tan) 78.6 grams per square meter. The applicable subheading for these papers, when imported in the forms and sizes specified in chapter note 48-7(A) (a) or (b), Harmonized Tariff Schedule of the United States (HTS), will be 4804.39.6040, which provides for: Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other (than Kraftliner or Sack kraft paper), weighing 150 grams per square meter or less: Other (than unbleached): Other (than certain specified kinds). The rate of duty will be 2 percent ad valorem. This ruling is being issued under the provisions of Part 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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