NY 866644: The tariff classification of paper from Canada.

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.

                              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
                                   New York Seaport