J83521 J8 Ruling Active

The tariff classification of 5 grades of paper or paperboard

Issued April 15, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4811.90.9000

Headings: 4811

Product description

The samples are sheets of paper or paperboard, 8 ½” x 11”, stated to be “card stock papers used on Inkjet or laser printers”. They do not appear to be coated or impregnated with any substance. Four (4) of the samples are printed with words, arrows, boxes, and/or company logos and telephone numbers. These are: 98208, #SKU 5889; 98204, #SKU 8698; 98201, SKU#8377; and 98185, #SKU 5377.

Full text

NY J83521 April 15, 2003 CLA-2-48:RR:NC:2:234 J83521 CATEGORY: Classification TARIFF NO.: 4811.90.9000, 4823.90,8600 Ms. Lisa Thatcher Trade Compliance Manager Avery Dennis Office Products 50 Pointe Drive’ Brea, California 92821 RE: The tariff classification of 5 grades of paper or paperboard Dear Ms. Thatcher: In your letter dated April 7, 2003, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. The samples are sheets of paper or paperboard, 8 ½” x 11”, stated to be “card stock papers used on Inkjet or laser printers”. They do not appear to be coated or impregnated with any substance. Four (4) of the samples are printed with words, arrows, boxes, and/or company logos and telephone numbers. These are: 98208, #SKU 5889; 98204, #SKU 8698; 98201, SKU#8377; and 98185, #SKU 5377. The applicable subheading for these grades/articles will be 4811.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper, …printed…in rectangular (including square) sheets, of any size, other than goods (of certain headings): Other (than certain named kinds, in sizes other than specified). The rate of duty for these products of countries entitled to normal trade relations rates, will be 0.5 percent ad valorem. One (1) sample is not printed, but is embossed, so as to create four (4) rectangular frames of equal size, each measuring 4 ¼” x 5 ½”. This product is 93202, #SKU 8317. The applicable subheading for this article will be 4823.90.8600, HTS, which provides for: Other paper, paperboard…cut to size or shape: Other (than certain specified kinds). The rate of duty for this grade/article, the product of a country entitled to normal trade relations rates, will be 0.5 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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