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NY 866644


SEP 23 1991

CLA-2-48:S:N1:234 866644

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.90.8000

Ms. Loretta J. Evans
Fritz Companies, Inc.
P.O. Drawer "G"
Blaine, WA 98230

RE: The tariff classification of paper from Canada.

Dear Ms. Evans:

In your letter dated August 28, 1991, on behalf of Keystone Business Forms (Richmond,B.C., Canada), you requested a tariff classification ruling.

The merchandise in question, a sample of which was submitted, is continuous computer paper in the form of printed recycled bond (75 gsm). The sample is a fan-folded strip of white paper having a width of 24 cm. The right and left margins are vertically perforated, about 1 cm from the edge, so as to form tear strips which, in turn, are punched with small, regularly spaced holes designed to accommodate the cogged wheels of computer printers. In addition, the paper is horizontally perforated (at each fold) so that individual, 28 cm long sheets can be torn off. Each sheet is also printed in color with a muted pictorial image accompanied by a caption (e.g., "Happy Holidays").

The applicable subheading for the perforated and printed computer paper will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper weighing over 30 gsm. The duty rate will be 2 percent ad valorem.

Goods classifiable under subheading 4811.90.8000, HTS, which have originated in the territory of Canada, will be entitled to a 0.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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