Reconsideration of Pre-Classification Ruling No. 868159; classification of pre-printed paper weighing over and under 30 grams per square meter.

HQ 955032 November 17, 1993 CLA-2 CO:R:C:T 955032 ch CATEGORY: CLASSIFICATION TARIFF NO.: 4811.90.6000; 4811.90.8000 Robert J. Klodosky Plywood Product Manager Georgia-Pacific Corporation P.O. Box 105605 Atlanta, Georgia 30348-5605 RE: Reconsideration of Pre-Classification Ruling No. 868159; classification of pre-printed paper weighing over and under 30 grams per square meter. Mr. Klodosky: Pre-Classification Ruling Number (PC) 868159, dated December 5, 1991, concerned the classification of three patterns of printed paper under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had occasion to review this ruling and find that the classification of these articles under subheading 4811.90.6000, HTSUSA, was partially in error. FACTS: The merchandise at issue are three grades of printed paper referred to as Barnboard, Wildlife (Country Retreat), and Waterfowl Flight. In PC 868159, these items were classified under subheading 4811.90.6000, which provides for other printed paper weighing over 15 grams per square meter but not over 30 grams per square meter. In a letter dated June 23, 1993, you brought to our attention the fact that these articles may have been incorrectly classified. Laboratory Report Numbers 3-93-21214-003 and 3-93-21347-003, issued by our Chicago Laboratory, indicate that the pattern described as Wildlife (Country Retreat) weighs 29.98 grams per square meter. The grades designated as Barnboard and Waterfowl Flight weigh 30.30 and 41 grams per square meter respectively. ISSUE: What is the proper tariff classification for the three styles of printed paper? LAW AND ANALYSIS: Subheading 4811.90.6000, HTSUSA, provides, inter alia for other printed paper in rolls or sheets weighing over 15 grams per square meter, but not over 30 grams per square meter. The submitted sample of Wildlife (Country Retreat) weighs 29.98 grams per square meter. Accordingly, it remains classified under subheading 4811.90.6000. However, the samples of Barnboard and Waterfowl Flight weigh over 30 grams per square meter and are therefore not described by subheading 4811.90.6000. The proper classification for these styles is subheading 4811.90.8000, which provides, inter alia, for other printed paper in rolls or sheets weighing over 30 grams per square meter. HOLDING: The submitted sample of Wildlife (Country Retreat) is classifiable under subheading 4811.90.6000, HTSUSA, which provides for paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or sheets, other than goods of heading 4803, 4809, 4810 or 4818: other paper, paperboard, cellulose wadding and webs of cellulose fibers: other: other: other: weighing over 15 grams per square meter but not over 30 grams per square meter. The applicable rate of duty is Free. The submitted samples of Barnboard and Waterfowl Flight are classifiable under subheading 4811.90.8000, HTSUSA, which provides for paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or sheets, other than goods of heading 4803, 4809, 4810 or 4818: other paper, paperboard, cellulose wadding and webs of cellulose fibers: other: other: other: weighing over 30 grams per square meter. The applicable rate of duty is 2 percent ad valorem. This notice to you should be considered a modification of PC 868159 under 19 CFR 177.9(d)(1). We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies. Sincerely, John Durant, Director Commercial Rulings Division