HQ 0084281 - Reconsideration of New York letter 827335 concerning the classification of unfinished printing paper - United States International Trade Commision Rulings

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HQ 084281

July 31, 1989

CLA-2 CO:R:C:G 084281 JLJ, 827335

CATEGORY: CLASSIFICATION

TARIFF NO.: 4810.11.90; 4811.39.20

Mr. Tony Collini
John S. Connor, Inc.
33 South Gay Street
Baltimore, Maryland 21202

RE: Reconsideration of New York letter 827335 concerning the classification of unfinished printing paper

Dear Mr. Collini:

You requested a reconsideration of New York letter 827335 of February 26, 1988, on behalf of your client, Intermills, Inc. of Baltimore, Maryland.

FACTS:

Four types of paper were classified in New York letter 827335. All four kinds of paper are used as paper for printed labels. All four papers (i.e., CSP, 411, LAQ 211 and LAQ 311) are coated on one side with kaolin (China clay). The LAQ 211 and LAQ 311 are also coated with plastic (styrene and acrylic acid resin). CSP and 411 have less than 10 percent mechanical pulp; they weigh 63 grams per square meter.

Our New York office classified the CSP and 411 under the provision for paper..., coated on one or both sides with kaolin (China clay) or other inorganic substances..., and with no other coating: paper... of a kind used for writing, printing, or other graphic purposes, not containing fibers obtained by a mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers: weighing not more than 150 grams per square meter: other, in subheading 4810.11.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

It classified the LAQ 211 and LAQ 311 under the provision for paper, coated or covered with plastics (excluding adhesives): other: printing paper, in subheading 4811.39.2000, HTSUSA. All of these classifications were based on the premise that these papers are unfinished printing papers.

ISSUE:

Should the instant four papers be classified as unfinished printing papers?

LAW AND ANALYSIS:

Intermills argues that the four papers lack the essential character of printing paper, as required by General Rule of Interpretation (GRI) 2(a), HTSUSA, which reads in pertinent part as follows:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or unfinished article.

Intermills argues that until the 411 and CSP have been varnished and vacuum metalized and the LAQ 211 and LAQ 311 have been vacuum metalized (which processes occur after importation, they lack the capability of being printed; therefore they lack the essential character of printing paper.

We agree with the importer that, in their imported condition, the final use of the four instant papers cannot be determined, therefore we cannot determine that the essential character of these papers is that of printing paper. New York letter 827335 must be modified accordingly.

The two plastic coated papers, the LAQ 211 and the LAQ 311, are therefore classifiable under the provision for paper, coated or covered with plastics (excluding adhesives): other; other, in subheading 4811.39.4040, HTSUSA, which is a duty-free provision.

The two papers coated only with kaolin, the CSP and the 411, are classifiable in Heading 4810, HTSUSA, in one of the provisions from subheading 4810.31, HTSUSA, through subheading 4810.99, HTSUSA. Without further information, such as whether the papers are kraft paper, whether they are bleached uniformly throughout the mass, the percentage by weight of the total fiber content of wood fibers obtained by a chemical process, and the basis weights of the papers, we are unable to give you a more specific classification.

HOLDING:

The LAQ 211 and LAQ 311 are classified in subheading 4811.39.4040, HTSUSA. The CSP and 411 papers are classified in subheading 4810, HTSUSA, in one of the provisions from subheading 4810.31, HTSUSA, through subheading 4810.10.99, HTSUSA. New York letter 827335 is modified accordingly.

Sincerely,

John Durant, Director

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