Classification of KSR top print paper and of offset paper.

HQ 084133 May 10, 1989 CLA-2 CO:R:C:G 084133, 836074 CATEGORY: Classification TARIFF NO.: 4810.11.90 Mr. Dave Deretchin Bermco Paper Company 185 Madison Avenue New York, New York 10016 RE: Classification of KSR top print paper and of offset paper. Dear Mr. Deretchin: You inquired about the tariff classification of certain papers imported from Brazil under the Harmonized Tariff Schedule of the United States (HTSUSA). FACTS: There are five types of paper at issue here. The first four types are uncoated offset papers designated Rilisa 50 pounds, Rilisa 60 pound, KSR 50 pound, and KSR 60 pound. The fifth type is known as KSR Top Print and will be imported in three different basis weights. It is coated on both sides with clay and will be imported in rolls over 15 centimeters in width. None of the five papers contain mechanical pulp; they are all made from 100 percent chemical pulp. All five papers are in reams consisting of 500 sheets of paper, 25" by 38" (printing paper size). ISSUE: What is the tariff classification of the instant papers? LAW AND ANALYSIS: Based on the information submitted, the first four papers (Rilisa 50 pound, Rilisa 60 pound, KSR 50 pound and KSR 60 pound) satisfy the conditions of Heading 4802, HTSUSA, in that they are uncoated, of a type used for writing, printing or other qraphic purposes, and meet the Chapter 48, Note 4(c) description (i.e., -2- weigh not more than 150 grams per square meter, contain more than 3 percent ash and have a brightness of 60 percent or more). The terms of Chapter 48, Note 7, which pertain to roll widths and to sheet sizes and which are also applicable to Heading 4802, are also met. These four papers meet the specifications of subheadings 4802.52.10 through 4802.52.90, HTSUSA. They are said to be used for offset printing. The customs laboratory found that the papers have good printing qualities. These four types of paper are therefore classified under the provision for other paper and paperboard, not containing fibers obtained by a mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers, weighing 40 grams per square meter or more but not more than 150 grams per square meter, other in subheading 4802.52.90, HTSUSA, which is a duty-free provision. The fifth paper, KSR Top Print, is a coated paper which is imported in three basis weights. You state that it is considered to be "an upgrade of uncoated offset" paper. "Offset" is defined in the Dictionary of Paper, Fourth Edition (1980), as "[a] technique in printing by which the ink images are transferred from the plate first to an intermediate rubber blanket and then to the material being printed. This technique ... is most commonly associated with lithographic printing. For this reason, the word 'Offset' alone is sometimes used to indicate offset lithography." Based on the information submitted, this fifth paper is classified under the provision for paper and paperboard, coated on one or both sides with kaolin (china clay) or other in organic substances, with or without a binder ... in rolls and sheets: paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical process ... Weighing not more than 150 grams per square meter: Other, in subheading 4810.11.90, HTSUSA, dutiable at the rate of 2.5 percent ad valorem. -3- HOLDING: The first four papers are classified in subheading 4802.52.90, HTSUSA. The fifth paper, KSR Top Print, is classified in subheading 4810.11.90, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division Johnson:tj:typed 05/09/89 6cc: A.D., N.Y. Seaport 1cc: NIS-234 Jones library name: 084133JLJ