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NY 857225

OCT 22 1990

CLA-2-48:S:N1:234 857225


TARIFF NO.: 4810.11.9000

Ms. Loretta J. Evans
Fritz Companies, Inc.
P.O. Drawer G
Blaine, WA 98230

RE: The tariff classification of coated printing papers from Canada.

Dear Ms. Evans:

In your letter dated October 1, 1990, on behalf of Island Paper Mills Company (New Westminster, B.C., Canada), you requested a tariff classification ruling.

The items in question are the following grades of white printing paper: "#3 Gloss C2S," "Luna Gloss," "#3 Matte C2S" and "Luna Matte." Samples of the first two grades, and specification sheets for all four grades, were submitted and will be retained for reference.

All of these papers, which are supplied in weights ranging from 89 to 119 grams per square meter, are coated and said to be free of mechanical wood pulp. Although the nature of the coatings was not specified, we are assuming, based on intended use (printing) and the appearance of the samples, that said coatings consist of clay and/or other inorganic substances.

We are also assuming that all grades will be imported in rolls over 15 cm wide, or in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm in an unfolded state.

The applicable subheading for the all of the above-described grades of paper will be 4810.11.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper weighing not more than 150 gsm, coated on one or both sides with kaolin (China clay) or other inorganic substances, not containing fibers obtained by a mechanical process, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 2.5%.

Goods classifiable under subheading 4810.11.9000, HTS, which have originated in the territory of Canada, will be entitled to a 1.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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