United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 HQ Rulings > HQ 960223 - HQ 960371 > HQ 960289

Previous Ruling Next Ruling
HQ 960289




October 22, 1997
CLA-2 RR:TC:TE 960289 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 4810.12.0000

John Nolan
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106

RE: Request for Reconsideration of NY B81228; classification of coated paperboard; subheading 4810.12, HTSUS; distinction at the tariff level between paperboard that is or is not used for writing, printing or other graphic purposes

Dear Mr. Nolan:

This is in response to your letter, dated February 27, 1997, on behalf of your client, Iggesund Paperboard, requesting reconsideration of New York Ruling Letter (NY) B81228, dated January 22, 1997, which classified two grades of paperboard in subheading 4810.12, Harmonized Tariff Schedule of the United States (HTSUS). Technical documentation was submitted to this office describing the subject merchandise.

FACTS:

The subject merchandise consists of two grades of paperboard made of 100 percent kraft wood fibre obtained by chemical sulfate process, coated with China clay and calcium carbonate. The paperboard is bleached, made in weights ranging from 200 to 390 grams per square meter, and will be imported in rolls or sheets and/or widths as prescribed by Note 7, Chapter 48, HTSUS.

The accompanying literature for one grade, referenced "Invercote Creato", states:

Introduction

The matt version of Invercote Creato is a solid bleached board of medium density. Both sides are fully coated and finished to a matt level.

Invercote Creato is designed for graphical products, and it offers equal, outstanding aesthetic printing properties on both sides.

Typical end use areas

Brochure and catalogue covers
Folders
Tags
Point of sales

The accompanying literature for the second grade, referenced "Invercote Albato", states:

Introduction

Invercote Albato is a solid bleached board of medium density. The printing side is triple coated and finished to a high gloss level. The reverse side is single coated and finished to a matt level.

Invercote Albato is designed for luxury packaging applications where an exceptional aesthetic result is desired. The reverse side has improved printing potential compared with an uncoated surface.

Typical end use areas

Packaging Graphics
Perfumes Advertising Material
Cosmetics Brochures
Chocolates Cards
Wines and spirits Annual Reports
Pharmaceuticals

In your opinion the subject merchandise was improperly classified by Customs in subheading 4810.12.0000, HTSUSA, which provides for, among other things, certain coated paper or paperboard, of a kind used for writing, printing or other graphic purposes. It is your belief that the subject merchandise is properly classified in subheading 4810.32.0060, HTSUSA, which provides for, among other things, certain coated paper or paperboard, other than that of a kind used for writing, printing or other graphic purposes.

ISSUE:

Whether the subject merchandise is properly classified in heading 4810.12.0000, HTSUSA, which provides for, among other things, certain coated paper or paperboard, of a kind used for writing, printing, or other graphic purposes, or subheading 4810.32.0060, HTSUSA,
which provides for, among other things, certain coated paper or paperboard, other than that of a kind used for writing, printing or other graphic purposes?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied, in the order of their appearance.

A proper classification determination under the HTSUS is premised on the precise characterization of the merchandise at the heading level and then more specifically at the subheading level. Thus, in classifying the subject merchandise we must ask two questions, 1) what is the proper general heading which provides for this merchandise, and 2) what particular features does this merchandise exhibit at the subheading level? In answer to the first question, chapter 48, HTSUS, provides for, among other things, paper and paperboard. There is no question that this merchandise is in fact, coated paperboard. However, the critical question to this merchandise pertains to the answer to the second question, i.e., what is the defining feature of this merchandise?

Although you are correct in emphasizing the physical characteristics of the subject coated paperboard (that is, among other things, made of 100 percent kraft, bleached uniformly throughout the mass, weight is more than 150 gsm, more than 85 percent by weight of total fiber content consisting of wood fibers obtained by chemical process), you overlook the fact that at the subheading level, one must first determine whether the paperboard is or is not used for writing, printing and other graphic purposes. As is well documented in the literature you have submitted to this office, the subject merchandise is precisely of a kind used for writing, printing and other graphic purposes. Thus, although the subheading level you suggest, 4810.32.0060, HTSUS, provides for coated paperboard which exhibits all of the physical characteristics emphasized by you, that subheading also states that it is specifically for kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes. Accordingly, classification of the subject merchandise at that subheading level is precluded.

The subject merchandise was properly classified in subheading 4810.12.0000, HTSUS, which provides for, among other things, paper and paperboard used for writing, printing and other graphic purposes.

HOLDING:

The subject merchandise was properly classified in subheading 4810.12.0000, HTSUSA, which provides for, paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or sheets: paper and paperboard 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 more than 150 gsm. The applicable rate of duty is 1.8 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: