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

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