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NY N024454





April 7, 2008

CLA-2-48:OT:RR:NC:N2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.90.8040

Mr. John B. Pellegrini
MCGuire Woods LLP
1345 Avenue of the Americas, Seventh Floor New York, NY 10105-0106

RE: The tariff classification of ink-jet paper from Japan

Dear Mr. Pellegrini:

In your letter dated March 5, 2008 on behalf of Mitsubishi Imaging (MPM), Inc., you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

Two samples were submitted with your revised ruling request dated March 5, 2008. They are designated as product codes IJ-RC-FF170 and S041727MR. You state in your letter that the two samples are identical in all material respects and the product codes are to identify the customer. They are described as being 100% wood fiber obtained by chemical sulfite or soda process and is uniformly bleached throughout the mass. The paper is coated on both sides, one side has a coating of resin and the other side, referred to as the printable side, has a microporous ink receiving layer consisting of a preparation of titanium oxide, polyvinyl alcohol and amorphous silica. The paper has a total weight in excess of 200 g/m2. The applied coatings have a total weight of 25 g/m2. The product identified as product code S041727MR has the customer’s name printed on the resin coated side. The surface color of both products is white. You also stated that these products are rolls that have a width of 115 cm and a length of 23,000 cm.

The applicable subheading for the ink-jet paper will be 4811.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, cellulous wadding and webs of cellulose fibers, coated . . . of any size, other than goods of the kind described in heading 4803, 4809 0r 4810: Other paper, Paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm . . . : Weighing over 30 g/m2: Other. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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