The tariff classification of inkjet glossy paper from Japan.

NY K89006 October 28, 2004 CLA-2-48:RR:NC:SP:234 K89006 CATEGORY: Classification TARIFF NO.: 4810.19.2010; 4810.14.7040 Mr. Andrew Wang Nakagawa Manufacturing (USA), Inc. 2305 Lincoln Avenue Hayward, California 94545 RE: The tariff classification of inkjet glossy paper from Japan. Dear Mr. Wang: In your letter dated June 22, 2004, together with an undated addendum received here on August 26, 2004, you requested a tariff classification ruling. The merchandise in question is identified as “inkjet glossy paper (coated),” manufacturer code IJGB170 (IJDSG170). Samples were submitted with your inquiry, and have now been analyzed by the New York Customs Laboratory. The lab finds that the samples are sheets of white paper weighing 174.5 grams per square meter, composed of chemical bleached kraft pulp fibers, and coated on one side with an inorganic substance. You state that the paper will be imported in three different sizes (all rectangular sheets): 880 mm x 850 mm, 8.5 inches x 11 inches, and 4 inches x 6 inches. You have suggested that these products might be classifiable in subheading 4810.13, Harmonized Tariff Schedule of the United States (HTS), which provides for certain coated paper, in rolls. However, since the imported papers will be in the form of sheets rather than rolls, that subheading does not apply. The applicable subheading for the paper, when imported in 880 mm x 850 mm sheets, will be 4810.19.2010, HTS, which provides for: Paper and paperboard, coated on one or both sides with kaolin or other inorganic substances …: Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process …: Other (than in rolls or in certain specified smaller sheets): Weighing more than 150 g/m2: Coated on one side only. The rate of duty will be Free. The applicable subheading for the paper, when imported in 8.5” x 11” sheets or in 4” x 6” sheets, will be 4810.14.7040, HTS, which provides for: Paper and paperboard, coated on one or both sides with kaolin or other inorganic substances …: Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process … : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: Other. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division