HQ 083696: Classification of a paper coffee filter and of coffee filter paper cut to shape or size

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 083696

                                    May 30, 1989

          CLA-2 CO:R:C:G 083696 JLJ, 836354

          CATEGORY: Classification

          TARIFF NO.: 4823.90.85; 4823.20.90

          Mr. Paul C. Gentzke, Branch Manager
          John V. Carr & Son Inc.
          Post Office Box 268
          Buffalo, New York 14202

          RE: Classification of a paper coffee filter and of
              coffee filter paper cut to shape or size

          Dear Mr. Gentzke:

               You requested tariff classifications under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA) for
          certain paper coffee and filters papers imported from Canada.
          You submitted samples of four types of merchandise along with
          your letter.

          FACTS:

               The samples are called "Disc," "Wrap," "Basket," and "Cone."
          The "Disc," "Wrap" and "Basket" are filter paper cut to shape or
          size.  The "Cone" filters, which evidently are made in five
          sizes, are non-rectangular shapes which have been crimp-sealed
          along two edges of the fold.

          ISSUE:

               What are the HTSUSA tariff classifications of these items?

          LAW AND ANALYSIS:

               For tariff purposes, the "Cone" coffee filters have been
          completed into final articles.  The other three items are merely
          filter paper cut to shape or size.

               The "Cone" is classified under the provision for other
          paper, paperboard, cellulose wadding and webs of cellulose
          fibers, cut to size or shape; other articles of paper pulp,
          paper, paperboard, cellulose wadding or webs of cellulose fibers:
















                                         -2-


          other: other: other: other, in subheading 4823.90.85, HTSUSA,
          dutiable at the rate of 5.3 percent ad valorem.  Goods classified
          in this subheading which originate in Canada are entitled to a
          4.2 percent ad valorem duty rate under the United States-Canada
          Free Trade Agreement (CFTA) upon compliance with all applicable
          regulations.

               The "Disc," "Wrap" and "Basket" are also classified under
          Heading 4823, but because they are merely filter paper cut to
          size or shape, they are classified under the specific heading for
          filter paper and paperboard: other, in subheading 4823.20.90,
          HTSUSA, dutiable at the rate of 3.7 percent ad valorem.  Goods
          classified in this subheading which originate in Canada are
          entitled to a 2.9 percent ad valorem duty rate under the CFTA
          upon compliance with all applicable regulations.

          HOLDING:

               The "Disc," "Wrap" and "Basket" coffee filter paper are
          classified in subheading 4823.20.90, HTSUSA.  The "Cone" coffee
          filter is classified in subheading 4823.90.85, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
































          6cc: A.D. N.Y. Seaport (NIS-234)
          1cc: D.D., Detroit, Michigan
          1cc: D.D., Buffalo, N.Y.
          JLJohnson:tj:typed 05/24/89
          Jones Library
          name: 083696JLJ