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HQ 086329


March 30, 1990

CLA-2 CO:R:G 086329 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.59.40, 4802.52.10, 9903.42.50, 9903.42.15

Mr. Tadeu Attuy
Nemotrade Corporation
801 S.W. 3rd Avenue, Suite 301
Miami, Florida 33130

RE: "W/F Dual Purpose Printing Paper" from Brazil

Dear Mr. Attuy:

Your letter of November 30, 1989, to our New York office has been referred to this office for reply concerning the tariff classification of "W/F Dual Purpose Printing Paper" from Brazil. Samples were submitted with your request.

FACTS:

According to your letter, the paper at issue can serve as paper for xerography, as well as paper for offset printing and is thus "dual purpose." It is described as having a "grammage" of 75 Grams per square meter (20# - 17" x 22"/500 sheets) and as being available in large rolls, folio sizes, or cut-sizes. The paper was analyzed by the New York Customs Laboratory in Laboratory Report No. 2-90-30267-001 of January 8, 1990.

The samples demonstrated a weight of 74.1 grams per square meter and a thickness of 0.090mm. The paper is not coated (ash of 18.7%), and is composed of 100% chemical bleached pulp fibers. It has a brightness of 83%, a burst index of 2.1 KPA/GMS/M2, a burst strength of 154.3 KPA and a pick resistance of 18A.

ISSUE:

Whether this paper should be classified as "Writing paper" for tariff purposes, or whether it should be regarded as printing paper and thus be classified as "other" paper?

LAW & ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by reference to the General Rules of Interpretation (GRI's). In the instant case, two classification determinations are required. The classification will vary depending on the size of the paper in
its imported form.

The classification of the cut-size paper, assumed not to meet the dimensional specifications in Chapter 48 note 7, can be determined by reference to GRI 1. GRI 1 provides that classification is determined first in accordance with the terms of the heading together with any relevant Section or Chapter notes. The cut-size paper is properly classifiable under subheading 4823.59.40, which provides for "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape...Other paper and paperboard, of a kind used for writing, printing or other graphic purposes: Other." This paper is subject to a rate of duty of 100% under subheading 9903.42.50 which applies to "Articles the product of Brazil" including inter alia "Other paper and paperboard ...of a kind used for writing, printing or other graphic purposes (provided for in subheadings 4823.51.00 and 4823.59.40)...."

In determining the proper classification for the large rolls and folio sizes, Additional U.S. Rule of Interpretation 1(a) also becomes relevant. The proper heading for these sizes is 4802. The paper meets the requirements for Chapter 48 stated in Notes 4 and 7, HTSUSA. Specifically, the subject paper is best described by Note 4(b)1 which states:

4. 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:

(b) Containing more than 8% ash, and

1. weighing not more than 80 g/m2

Note 7 provides the size requirements for heading 4802:

7. Headings 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibers:

(a) In strips or rolls of a width exceeding 15 cm; or

(b) In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state.

Normally, folio and large size paper should satisfy these size
requirements.

Having determined that the subject large size and folio paper is properly classified in heading 4802, the determination as to the proper subheading must be made. Inasmuch as the paper is marketed as "dual purpose", and the lab report results demonstrate an overlap of writing and printing qualities, there appears to be two possibilities of classification: as writing paper under subheading 4802.52.10 or as printing paper, which would be classified as "other" under subheading 4802.52.90.

It is Customs position that plain, white paper (not the master copy) developed for "xerography", i.e. to be fed into copiers, is writing paper. See Headquarters Ruling Letter (HRL) 082138 of September 19, 1989. As noted in HRL 082138, this position is supported by the American Paper Institute in its May 1984 Supplement to the Dictionary of Paper, Fourth Edition (1980), p.1. Since the subject paper may have alternative use in offset printing, reference must be made to Additional U.S. Rule of Interpretation 1(a) which states as follows:

1. In the absence of special language or context which otherwise requires--

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United
States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use;...

Application of this rule leads us to classify the paper as writing paper under subheading 4802.52.10. The description in your letter of November 30, 1989 corresponds to the description of writing paper more than that of printing paper, and is an indication that the primary expected purpose of the product will be to serve as writing paper. The instant paper is described in your letter as having a "grammage of 75 g/m2 (20# - 17" x 22"/500 sheets)." The brightness of the paper is also described, but the opacity is not. According to the May 1984 Supplement to the Dictionary of Paper, supra, at p.3, the weight of writing paper is specified and sold on a "17 x 22 basis" whereas printing papers are normally specified and sold on a "25 x 38 basis." It is also noted on the same page that "Brightness is a major consideration" for writing papers whereas "[O]pacity is the major quality consideration" for printing papers and that "Brightness is not regarded as a vital quality" (for printing papers).

Additionally, we believe that a much larger quantity of
paper is utilized in copiers than for offset printing and that the same will be true for the paper that you desire to import.

HOLDING:

The cut-size paper is properly classifiable under subheading 4823.59.40. This paper is subject to a duty rate of 100% under subheading 9903.42.50. The large and folio size paper is properly classifiable under subheading 4802.52.10. This paper is subject to a duty rate of 100% under subheading 9903.42.15.

Sincerely,

Jerry Laderberg, Acting Director

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