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NY J80549




July 22, 2003

CLA-2-48:RR:NC:2:234 J80549

CATEGORY: CLASSIFICATION

TARIFF NO.: 4802.56.7040, 4810.14.7040, 4811.51.6000

Ms. Alice Liu
Import Manager
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, Florida 33301

RE: The tariff classification of cut-to-size paper, from Taiwan and China

Dear Ms. Liu:

In your letter dated February 5, 2003, you requested a tariff classification ruling for four (4) grades of white paper, cut-to-size, coated and uncoated. Samples were submitted, which have been analyzed by the Customs Laboratory.

Grade S68Q8521, “Copy Paper”, from China, in sheets of 8.5” x 11”, is uncoated white paper composed of chemical bleached kraft pulp fibers. It weighs 78.66 grams per square meter, and has a total thickness of 0.130mm.

The applicable subheading for Grade S68Q8521 as described will be 4802.56.7040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Uncoated paper of a kind used for writing, printing or other graphic purposes..in rolls or rectangular sheets: Not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fiber content consists of such fibers:Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: Other (than certain specified kinds). The rate of duty will be 0.3 percent ad valorem.

Grade S68Q8510, “Glossy Finish Ink Jet Paper”, from Taiwan, in sheets of 210mm x 297mm, is white paper coated on one side with an inorganic material. It has a total thickness of 0.150mm, weighs 121.9 grams per square meter, and is composed of chemical bleach kraft pulp fibers.

Grade S68Q511, “Color Ink Jet Paper”, from China, in sheets of 210mm x 297mm, is white paper coated on one side with an inorganic material. It is composed of chemical bleached kraft pulp fibers, has a thickness of 0.160mm, and weighs 106.1 grams per square meter.

The applicable subheading for grades S68Q8510 and S68Q8511, as described, will be 4810.14.7040, HTS, 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 rectangular (including square) sheets of any size: Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers:In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state: Other (than certain specified kinds). The rate of duty will be 0.3 percent ad valorem.

Grade S68Q8512, “Premium Glossy Photo Paper”, from Taiwan, in sheets of 210mm x 297mm, stated to weigh 245 GSM, is white paper coated on both sides with a thin clear plastic film (thickness of 0.040 mm). The glossy side of the sample is covered with an inorganic material (thickness of 0.010 mm). The sample’s paper layer is composed of chemical bleached kraft pulp fibers and has a thickness of 0.240 mm. The sample has a total thickness of 0.290 mm, and it is not light-sensitive.

The applicable subheading for Grade S68Q8512, as described, will be 4811.51.6000, HTS, which provides for: Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Bleached, weighing more than 150 g/m2: Other (than certain specified kinds). The rate of duty will be 0.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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