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The tariff classification of cut-to-size paper from Japan.
Issued June 1, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F87607 (June 1, 2000)
Tariff classification
HTS codes: 4823.59.4040
Headings: 4823
Product description
They are plain white 8½” x 11” sheets exhibiting a glossy, coated appearance on one side (you indicate the presence of a silica coating), and a dull, uncoated surface on the other. The sheets are said to be in the same condition as those that will be imported for use on ink-jet printers employed to reproduce images obtained from digital cameras.
CBP rationale
The applicable subheading for the above-described sheets 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 F87607 June 1, 2000 CLA-2-48:RR:NC:SP:234 F87607 CATEGORY: Classification TARIFF NO.: 4823.59.4040 Ms. Christina McCarthy Coppersmith Inc. 760 Bonnie Lane Elk Grove, IL 60007 RE: The tariff classification of cut-to-size paper from Japan. Dear Ms. McCarthy: In your letter dated May 19, 2000, you requested a tariff classification ruling on behalf of your client, Tomoegawa (USA) Inc. (Wheeling, IL). Sample sheets of heavyweight “photo quality glossy paper” were submitted and will be retained for reference. They are plain white 8½” x 11” sheets exhibiting a glossy, coated appearance on one side (you indicate the presence of a silica coating), and a dull, uncoated surface on the other. The sheets are said to be in the same condition as those that will be imported for use on ink-jet printers employed to reproduce images obtained from digital cameras. The applicable subheading for the above-described sheets 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 1.2%. 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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The tariff classification of thermal (heat-sensitive) paper from Germany.
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The tariff classification of various paper grades and articles from Japan
The tariff classification of stationery sets from China.
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The tariff classification of coated papers to be used ininkjet printing applications, from Switzerland.
The tariff classification of greeting cards and stationery from China.
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