The tariff classification of cleaning sheets for inkjet printers, from Japan; adhesive coated paper, cut to size or shape.

NY 812949 August 11, 1995 CLA-2-48:S:N3:234 812949 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. John Hanson Epson America, Inc. 20770 Madrona Avenue Torrance, CA 90503-3777 RE: The tariff classification of cleaning sheets for inkjet printers, from Japan; adhesive coated paper, cut to size or shape. Dear Mr. Hanson: In your letter dated July 27, 1995, you requested a tariff classification ruling. The item in question, Epson part number 1027092, is described as a cleaning sheet for inkjet printers. You indicate that when this specially prepared paper sheet is passed through an operating inkjet printer, "it cleans the internal rollers by picking up loose particles, etc." A sample was submitted and will be retained for reference. It is a 21 x 29.7 cm sheet of paper which is said to be coated on one side with an acrylic ester pressure-sensitive adhesive. The paper, which has a stated basis weight of 225 grams per square meter, is essentially rectangular in shape, except that one corner has been cut diagonally (to help orient the user). The coated side is covered and protected by a sheet of peel-off release paper printed with instructions (in various languages) for use. You further indicate that the sheets are reusable, and will be imported in two-sheet packs costing $1 each. We note your opinion that the product appears to be classifiable in subheading 4823.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gummed or adhesive paper, cut to size or shape, in strips or rolls: pressure sensitive. We find, however, that since the paper is not in the form of a long narrow piece, it is more in the nature of a "sheet" than a "strip," and hence does not strictly answer to the terms of subheading 4823.11.0000. Accordingly, the applicable subheading for the above-described "cleaning sheet for inkjet printer" (part #1027092) will be 4823.90.6500, HTS, which provides for other (non-enumerated) coated paper, cut to size or shape. The rate of duty will be 5%. 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