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HQ 961686




December 28, 2000

CLA-2 RR:CR:TE 961686 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4802.52.1000

Port Director
U.S. Customs
200 East Bay Street
Charleston, SC 29401

RE: Protest Number 1601-98-100009; heading 4802; writing paper; printing paper

Dear Sir:

On April 14, 1998, our office received Customs Form (CF) 6445A from your port concerning the above referenced protest. The protest is in the form of a letter dated February 6, 1998, from the importer. A CF 19 (CF 19) was not filed.

Initially, we note that although the letter does not specifically comply with the requirements set forth in 19 CFR §§174.12(b) – 174.13, it was timely filed and seeks "administrative review" of a Notice of Action reclassifying the merchandise. As the letter contains enough information to apprise us of the importer's intent and the relief sought, we will accept the letter as a valid protest. Moreover, the importer cites 19 CFR §174.23/24, in a hand-written notation, seeking further review of the protest.

FACTS:

On April 10, 1997, the protestant entered a shipment of paper into the United States under subheading 4802.52.9000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as “other” paper. The paper was manufactured in roll form by Aussedat Rey in France, and is commercially sold under the trade name “Midas Bright White Inkjet 90.” The protestant states that the primary end use of the paper is for lazer printers. Following importation, the paper is converted from rolls into sheets (8 ½ x 11), and wrapped into reams and packed in cartons.

Customs liquidated the entry on January 23, 1998, and the protest was timely filed on February 6, 1998, against Customs classification of “Midas Bright White Inkjet 90 Paper” under subheading 4802.52.1000, HTSUSA, as writing paper.

ISSUE:

Is the paper at issue classifiable as writing paper under subheading 4802.52.1000, HTSUSA, or is it printing paper classifiable under subheading 4802.52.9000, HTSUSA, as “other” paper?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 4802 encompasses “Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading 4801 or 4803; handmade paper and paperboard.”

Note 4 (c) to Chapter 48, reads:

In addition to hand-made paper and paperboard, heading 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:

(c) Containing more than 3 percent ash and having a brightness of 60 percent or more;

Note 7(A)(a) to Chapter 48 reads:

Headings 4801, 4802, 4804 to 4808 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibers:

In strips or rolls of a width exceeding 15 cm;

The paper in question satisfies the criteria in both notes. Its width exceeds 15 cm and, according to information supplied by the protestant in response to a Request for Information by the Port of Mobile on an unrelated entry of the same merchandise, the Midas Bright White Inkjet 90 paper contains 17.5 percent ash and has a brightness of 93 percent. Moreover, a Customs laboratory examined the paper and concluded that it was of a kind used for writing, printing or other graphic purposes. Accordingly, we find that the paper is classifiable in heading 4802, HTSUSA.

The Customs laboratory report does not provide sufficient information to allow us to determine classification at the subheading level, i.e., if the Midas Bright White Inkjet 90 paper is writing paper under subheading 4802.52.1000, HTSUSA, or if it is printing paper classifiable under subheading 4802.52.9000, HTSUSA, as “other” paper. However, the American Paper Institute, May 1984 Supplement to the Dictionary of Paper, Fourth Edition (1980), is helpful in making that distinction. It states that "Writing papers consist of a wide variety of papers suitable for pen and ink writing or for use with the typewriter, automatic accounting equipment, copiers, computers, etc." The Supplement specifically notes that end use products include, but are not limited to, “writings, letters, notes, mimeographing, spirit duplicating, electrostatic copying, convenience copying papers, writing tablets, envelopes, bank checks, currency, ledger sheets, business and accounting forms, including computer print-out forms and deposit slips.”

The Supplement further states that "Printing papers consist of papers designed to be used by commercial printers, lithographers, magazine publishers, book publishers and similar establishments for mass communications and other end uses where a multitude of copies are required for broad distribution." The end use products include, but are not limited to "magazines, books, pamphlets, folders, brochures, labels, greeting cards, calendars, broadsides, car cards, catalogues, directories, etc."

The Midas Bright White Inkjet 90 paper is produced for laser printers, which are used in conjunction with computers. In our opinion, this type of paper is of the class or kind described in the Supplement as writing paper. See also, New York Ruling Letter (NY) 808208, dated March 24, 1995, NY 835943, dated April 5, 1989, and 961209, dated July 22, 1998, wherein Customs classified computer paper under subheading 4802.52.1000, HTSUSA, as writing paper.

HOLDING:

The protest should be DENIED. The Midas Bright White Inkjet 90 paper is classifiable as writing paper under subheading 4802.52.1000, HTSUSA. It is dutiable at the general one column rate at 1.7 percent ad valorem.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to the mailing of this decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director
Commercial Rulings Division


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