The tariff classification of filler paper, SKU # 11231123 from China, India, Indonesia and Vietnam.

N248171 November 27, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4811.90.9080 Ms. Elizabeth Kessens Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of filler paper, SKU # 11231123 from China, India, Indonesia and Vietnam. Dear Ms. Kessens: This replaces Ruling Number N247470, dated November 13, 2003, which contained a clerical error in the Harmonized Tariff Schedule of the United States (HTSUS) for the filler paper. A complete corrected ruling follows. In your letter dated November 1, 2013, you requested a tariff classification ruling. The ruling was requested on filler paper, SKU 11231123. A sample was submitted for our examination. It is a shrink-wrapped retail package of 125 loose sheets of college-ruled white paper designed to be placed into a loose-leaf binder. The paper measures approximately 10 ½” (H) x 8” (W). The sheets have also been punched with three holes so as to fit into a standard binder. The applicable subheading for the filler paper will be 4811.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: Other: Other. The rate of duty will be Free. The sample will be returned to you as per your request. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The merchandise in question, ruled, horizontal lined paper, may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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 Albert Gamble at (646) 733-3037. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division