HQ 082220: Computer printout paper, bag paper and drawing paper

us-cbp-cross-rulings-hq-082220HQ 082220: Computer printout paper, bag paper and drawing paperGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                       HQ 082220

                                   January 29, 1990


            CLA-2 CO:R:C:G 082220 JLJ

            CATEGORY: Classification

            TARIFF NO.:  4810.11.90, 4810.31.00, 4804.42.00, 4804.52.00

            Jonathon R. Moore, Esquire
            Windels, Marx, Davies & Ives
            1701 Pennsylvania Avenue, N.W.
            Washington, D.C.  20006

            RE:  Computer printout paper, bag paper and drawing paper

            Dear Mr. Moore:

                 You requested tariff classification rulings for three
            types of paper imported from Belgium for your client,
            Intermills Inc.  You submitted samples and data sheets for the
            paper along with your request.

            FACTS:

                 The first paper is Interprint XER, a computer printout
            paper.  Customs Laboratory Report No. 2-88-10458-003, dated
            March 9, 1988, found that this paper has a basis weight of
            84.0 grams per square meter and that it is coated with kaolin.

                 The second paper is Go-Print, which is used primarily to
            make small paper bags and as an overwrapping for chocolates,
            candies and other small products.  Customs Laboratory Report
            No. 2-88-10458-003 found that this paper has a basis weight of
            78.4 grams per square meter and that it is coated with kaolin.

                 The third paper is Drawing Paper (Usine Steinbach), which
            is used for drawing by pen, water color, wash drawing,
            aerographe pencil, oils and charcoal.  Customs Laboratory
            Report 2-88-10458-003 found that the two samples submitted
            ranged from 187 to 244 grams per square meter and that this
            paper is not coated.




















                                          -2-


            ISSUE:

                 How are these papers classified under the Harmonized
            Tariff Schedule of the United States (HTSUSA)?

            LAW AND ANALYSIS:

                 Subheading 4810.11.9000, HTSUSA, provides for paper and
            paperboard, coated on one or both sides with kaolin (China
            clay)...:  paper and paperboard of a kind used for writing,
            printing or other graphic purposes..., weighing not more than
            150 grams per square meter:  other, in subheading
            4810.11.9000, HTSUSA.  Inasmuch Interprint XER is a computer
            printout paper coated with kaolin, it is classified in
            subheading 4810.11.9000, HTSUSA, dutiable at the rate of 2.5
            percent ad valorem.

                 Subheading 4810.31.0060, HTSUSA, provides for paper and
            paperboard, coated on one or both sides with kaolin.  (China
            clay)...:  kraft paper and paperboard, other than that of a
            kind used used for writing, printing or other graphic
            purposes:  bleached uniformly throughout the mass and of which
            more than 95 percent by weight of the total fiber content
            consists of wood fibers obtained by a chemical process and
            weighing 150 grams per square meter or less: other.  Inasmuch
            as Go-Print paper is a kraft paper which is coated with kaolin
            and which is used to make small paper bags and to wrap small
            products, it is classified in subheading 4810.31.0060, HTSUSA,
            which is a duty-free provision.

                 Subheadings 4804.42.0050 and 4804.52.0050, HTSUSA,
            provide for uncoated kraft paper and paperboard...bleached
            uniformly throughout the mass...: other : other : other.  If
            the paper's basis weight is over 150 grams per square meter
            but less than 225 grams per square meter, it is classified in
            subheading 4804.42.0050, HTSUSA, which is a duty-free
            provision.  If its basis weight is 225 grams per square meter
            or more, it is classified under subheading 4804.52.0050,
            HTSUSA, which is a duty-free provision.  Inasmuch as the
            Drawing Paper (Usine Steinbach) is an uncoated kraft paper
            used for drawing, it is classified in one of these two
            provisions, depending upon its basis weight.



















                                          -3-


            HOLDING:

                 The Interprint XER paper is classified in subheading
            4810.11.9000, HTSUSA.  The Go-Print paper is classified in
            subheading 4810.31.0060, HTSUSA.  The Drawing Paper is
            classified in subheading 4804.42.0050, HTSUSA, or in
            subheading 4804.52.0050, HTSUSA, depending upon its basis
            weight.


                                        Sincerely,





                                        John Durant, Director
                                        Commercial Rulings Division











































            hensley library 082220JLJ
            6 cc: A.D., N.Y. Seaport
            1 cc: D.D. Baltimore
            JJohnson:za:01/25/90






















































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