United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 889627 - NY 889745 > NY 889743

Previous Ruling Next Ruling
NY 889743

October 15, 1993

CLA-2-48:S:N8:234 889743


TARIFF NO.: 4810.21.0000

Ms. Susan R. McCabe
The Hipage Company, Inc.
P.O. Box 3158, Custom House Station
Norfolk, VA 23514

RE: The tariff classification of coated, recycled printing paper from France.

Dear Ms. McCabe:

In your letter dated August 23, 1993, on behalf of Stora Feldmuehle North America (New York City), you requested a tariff classification ruling.

The merchandise in question is described as a recycled, coated grade of paper used for printing sales brochures, catalogs, etc. It is said to contain a minimum of 10% recycled fibers. We assume that it will be imported in rolls exceeding 15 cm in width, or in rectangular sheets with one side exceeding 15 cm and the other exceeding 36 cm in an unfolded state.

Samples (marked "Turnopress, Coated, 34lb., 51 gsm") were submitted and have been analyzed by our laboratory, which finds that they are sheets of paper weighing 50.2 grams per square meter and containing over 70% mechanical-process fibers. The lab further indicates that the sheets are coated on both sides with kaolin (China clay) and meet the definition of "light-weight coated paper" specified in Subheading Note 5 of Chapter 48, Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for the above-described paper will be 4810.21.0000, HTS, which provides for clay-coated paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fiber content consists of fibers obtained by a mechanical process: light- weight coated paper. The rate of duty will be 2.5%.

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

Previous Ruling Next Ruling

See also: