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HQ 082220


January 29, 1990

CLA-2 CO:R:C:G 082220 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO.: 4810.11.90, 4810.31.00, 4804.42.00, 4804.52.00

Jonathon R. Moore, Esquire
Windels, Marx, Davies & Ives
1701 Pennsylvania Avenue, N.W.
Washington, D.C. 20006

RE: Computer printout paper, bag paper and drawing paper

Dear Mr. Moore:

You requested tariff classification rulings for three types of paper imported from Belgium for your client, Intermills Inc. You submitted samples and data sheets for the paper along with your request.

FACTS:

The first paper is Interprint XER, a computer printout paper. Customs Laboratory Report No. 2-88-10458-003, dated March 9, 1988, found that this paper has a basis weight of 84.0 grams per square meter and that it is coated with kaolin.

The second paper is Go-Print, which is used primarily to make small paper bags and as an overwrapping for chocolates, candies and other small products. Customs Laboratory Report No. 2-88-10458-003 found that this paper has a basis weight of 78.4 grams per square meter and that it is coated with kaolin.

The third paper is Drawing Paper (Usine Steinbach), which is used for drawing by pen, water color, wash drawing, aerographe pencil, oils and charcoal. Customs Laboratory Report 2-88-10458-003 found that the two samples submitted ranged from 187 to 244 grams per square meter and that this paper is not coated.

ISSUE:

How are these papers classified under the Harmonized Tariff Schedule of the United States (HTSUSA)?

LAW AND ANALYSIS:

Subheading 4810.11.9000, HTSUSA, provides for paper and paperboard, coated on one or both sides with kaolin (China clay)...: paper and paperboard of a kind used for writing, printing or other graphic purposes..., weighing not more than 150 grams per square meter: other, in subheading 4810.11.9000, HTSUSA. Inasmuch Interprint XER is a computer printout paper coated with kaolin, it is classified in subheading 4810.11.9000, HTSUSA, dutiable at the rate of 2.5 percent ad valorem.

Subheading 4810.31.0060, HTSUSA, provides for paper and paperboard, coated on one or both sides with kaolin. (China clay)...: kraft paper and paperboard, other than that of a kind used used for writing, printing or other graphic purposes: bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 grams per square meter or less: other. Inasmuch as Go-Print paper is a kraft paper which is coated with kaolin and which is used to make small paper bags and to wrap small products, it is classified in subheading 4810.31.0060, HTSUSA, which is a duty-free provision.

Subheadings 4804.42.0050 and 4804.52.0050, HTSUSA, provide for uncoated kraft paper and paperboard...bleached uniformly throughout the mass...: other : other : other. If the paper's basis weight is over 150 grams per square meter but less than 225 grams per square meter, it is classified in subheading 4804.42.0050, HTSUSA, which is a duty-free provision. If its basis weight is 225 grams per square meter or more, it is classified under subheading 4804.52.0050, HTSUSA, which is a duty-free provision. Inasmuch as the Drawing Paper (Usine Steinbach) is an uncoated kraft paper used for drawing, it is classified in one of these two provisions, depending upon its basis weight.

HOLDING:

The Interprint XER paper is classified in subheading 4810.11.9000, HTSUSA. The Go-Print paper is classified in subheading 4810.31.0060, HTSUSA. The Drawing Paper is classified in subheading 4804.42.0050, HTSUSA, or in subheading 4804.52.0050, HTSUSA, depending upon its basis weight.

Sincerely,


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