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 > 2000 NY Rulings > NY F82964 - NY F83016 > NY F82973

Previous Ruling Next Ruling
NY F82973

March 24, 2000

CLA-2-48:RR:NC:SP:234 F82973


TARIFF NO.: 4802.52.9000

Ms. Carolyn A. Stone
Paper Products Marketing
806 S.W. Broadway (Suite 300)
Portland, OR 97205

RE: The tariff classification of paper from Australia.

Dear Ms. Stone:

In your letters dated January 18 and February 8, 2000, you requested a tariff classification ruling.

Sample sheets of white paper marked “Coating Base 48 gsm” were submitted and have been analyzed by the New York Customs Laboratory. The lab finds that the paper is composed of chemical bleached kraft pulp fibers, weighs 46.6 grams per square meter, has a 4.9% ash content, and is not coated or impregnated.

You have stated that despite its name, this paper will not be used as a coating base by any of your customers. It will instead be used in its uncoated state to make patterns that will facilitate the cutting of fabrics for garment making. You explained that a pen plotter will be employed to produce the requisite outlines on the paper. The paper will then be placed over the fabric to act as a guide in cutting the latter to the desired shapes.

It is assumed that the paper will be imported in large sheets or rolls conforming to the size requirements of Note 7(A) of Chapter 48, Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for the “Coating Base 48 gsm” will be 4802.52.9000, HTS, which provides for other (than certain enumerated) uncoated paper and paperboard, of a kind used for writing, printing, or other graphic purposesnot containing fibers obtained by a mechanical processweighing 40 gsm or more but not more than 150 gsm. The rate of duty will be free.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: