Reconsideration of New York letter 827335 concerning the classification of unfinished printing paper
Active· CBP ruling HQ 084281· Issued 1989-07-31
Ruling text
HQ 084281
July 31, 1989
CLA-2 CO:R:C:G 084281 JLJ, 827335
CATEGORY: Classification
TARIFF NO.: 4810.11.90; 4811.39.20
Mr. Tony Collini
John S. Connor, Inc.
33 South Gay Street
Baltimore, Maryland 21202
RE: Reconsideration of New York letter 827335 concerning
the classification of unfinished printing paper
Dear Mr. Collini:
You requested a reconsideration of New York letter 827335 of
February 26, 1988, on behalf of your client, Intermills, Inc. of
Baltimore, Maryland.
FACTS:
Four types of paper were classified in New York letter
827335. All four kinds of paper are used as paper for printed
labels. All four papers (i.e., CSP, 411, LAQ 211 and LAQ 311)
are coated on one side with kaolin (China clay). The LAQ 211 and
LAQ 311 are also coated with plastic (styrene and acrylic acid
resin). CSP and 411 have less than 10 percent mechanical pulp;
they weigh 63 grams per square meter.
Our New York office classified the CSP and 411 under the
provision for paper..., coated on one or both sides with kaolin
(China clay) or other inorganic substances..., and with no other
coating: paper... of a kind used for writing, printing, or other
graphic purposes, 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 not more
than 150 grams per square meter: other, in subheading
4810.11.9000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
-2-
It classified the LAQ 211 and LAQ 311 under the provision
for paper, coated or covered with plastics (excluding adhesives):
other: printing paper, in subheading 4811.39.2000, HTSUSA. All
of these classifications were based on the premise that these
papers are unfinished printing papers.
ISSUE:
Should the instant four papers be classified as unfinished
printing papers?
LAW AND ANALYSIS:
Intermills argues that the four papers lack the essential
character of printing paper, as required by General Rule of
Interpretation (GRI) 2(a), HTSUSA, which reads in pertinent part
as follows:
Any reference in a heading to an article shall
be taken to include a reference to that article
incomplete or unfinished, provided that, as
entered, the incomplete or unfinished article has
the essential character of the complete or unfinished
article.
Intermills argues that until the 411 and CSP have been varnished
and vacuum metalized and the LAQ 211 and LAQ 311 have been vacuum
metalized (which processes occur after importation, they lack the
capability of being printed; therefore they lack the essential
character of printing paper.
We agree with the importer that, in their imported
condition, the final use of the four instant papers cannot be
determined, therefore we cannot determine that the essential
character of these papers is that of printing paper. New York
letter 827335 must be modified accordingly.
The two plastic coated papers, the LAQ 211 and the LAQ 311,
are therefore classifiable under the provision for paper, coated
or covered with plastics (excluding adhesives): other; other, in
subheading 4811.39.4040, HTSUSA, which is a duty-free provision.
The two papers coated only with kaolin, the CSP and the 411,
are classifiable in Heading 4810, HTSUSA, in one of the
provisions from subheading 4810.31, HTSUSA, through subheading
4810.99, HTSUSA. Without further information, such as whether
the papers are kraft paper, whether they are bleached uniformly
throughout the mass, the percentage by weight of the total fiber
content of wood fibers obtained by a chemical process, and the
basis weights of the papers, we are unable to give you a more
specific classification.
-3-
HOLDING:
The LAQ 211 and LAQ 311 are classified in subheading
4811.39.4040, HTSUSA. The CSP and 411 papers are classified in
subheading 4810, HTSUSA, in one of the provisions from subheading
4810.31, HTSUSA, through subheading 4810.10.99, HTSUSA. New York
letter 827335 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
1cc: D.D., Baltimore, Md.
6cc: A.D., N.Y. Seaport (NIS-234)
JLJohnson:tj:typed 07/13/89
Source: rulings.cbp.gov — ruling 084281, retrieved 2026-10-12T05:18:32Z, republished verbatim. This digest is informational; only CBP issues binding rulings.