U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of cut-size bond paper andelectrostatic paper from Canada.
NY 858554 DEC 10 1990 CLA-2-48:S:N1:234 858554 CATEGORY: Classification TARIFF NO.: 4823.59.4040 Mr. Grant Nicholls Canadian Pacific Forest Products Limited 1 Nicholas Street, Suite 528 Ottawa, Ontario, Canada K1N 7B7 RE: The tariff classification of cut-size bond paper and electrostatic paper from Canada. Dear Mr. Nicholls: In your letter dated November 29, 1990, you requested a tariff classification ruling. The items in question are "White 291 `C' Bond" paper (Product Code 745, 60 and 75 gsm weights) and "Electrostatic 291 `C'" paper (Product Code 715, 75 gsm weight). Samples of these papers, which are to be imported in "cut-size sheets" (failing to simultaneously exceed 36 cm on one side and 15 cm on the other), were submitted and will be retained for reference. All of the samples are 21.6 x 27.9 cm sheets of white paper of a kind ordinarily used for writing, printing or other graphic purposes. The applicable subheading for each of the above-described papers will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 3%. Goods classifiable under subheading 4823.59.4040, HTS, which have originated in the territory of Canada, will be entitled to a 1.8 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