"W/F Dual Purpose Printing Paper" from Brazil
Active· CBP ruling HQ 086329· Issued 1990-03-30
Ruling text
HQ 086329
March 30, 1990
CLA-2 CO:R:G 086329 STB
CATEGORY: Classification
TARIFF NO.: 4823.59.40, 4802.52.10, 9903.42.50, 9903.42.15
Mr. Tadeu Attuy
Nemotrade Corporation
801 S.W. 3rd Avenue, Suite 301
Miami, Florida 33130
RE: "W/F Dual Purpose Printing Paper" from Brazil
Dear Mr. Attuy:
Your letter of November 30, 1989, to our New York office has
been referred to this office for reply concerning the tariff
classification of "W/F Dual Purpose Printing Paper" from Brazil.
Samples were submitted with your request.
FACTS:
According to your letter, the paper at issue can serve as
paper for xerography, as well as paper for offset printing and is
thus "dual purpose." It is described as having a "grammage" of
75 Grams per square meter (20# - 17" x 22"/500 sheets) and as
being available in large rolls, folio sizes, or cut-sizes. The
paper was analyzed by the New York Customs Laboratory in
Laboratory Report No. 2-90-30267-001 of January 8, 1990.
The samples demonstrated a weight of 74.1 grams per square
meter and a thickness of 0.090mm. The paper is not coated (ash
of 18.7%), and is composed of 100% chemical bleached pulp fibers.
It has a brightness of 83%, a burst index of 2.1 KPA/GMS/M2, a
burst strength of 154.3 KPA and a pick resistance of 18A.
ISSUE:
Whether this paper should be classified as "Writing paper"
for tariff purposes, or whether it should be regarded as
printing paper and thus be classified as "other" paper?
LAW & ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by reference to the
General Rules of Interpretation (GRI's). In the instant case,
two classification determinations are required. The
classification will vary depending on the size of the paper in
-2-
its imported form.
The classification of the cut-size paper, assumed not to
meet the dimensional specifications in Chapter 48 note 7, can be
determined by reference to GRI 1. GRI 1 provides that
classification is determined first in accordance with the terms
of the heading together with any relevant Section or Chapter
notes. The cut-size paper is properly classifiable under
subheading 4823.59.40, which provides for "Other paper,
paperboard, cellulose wadding and webs of cellulose fibers, cut
to size or shape...Other paper and paperboard, of a kind used for
writing, printing or other graphic purposes: Other." This paper
is subject to a rate of duty of 100% under subheading 9903.42.50
which applies to "Articles the product of Brazil" including
inter alia "Other paper and paperboard ...of a kind used for
writing, printing or other graphic purposes (provided for in
subheadings 4823.51.00 and 4823.59.40)...."
In determining the proper classification for the large rolls
and folio sizes, Additional U.S. Rule of Interpretation 1(a) also
becomes relevant. The proper heading for these sizes is 4802.
The paper meets the requirements for Chapter 48 stated in Notes 4
and 7, HTSUSA. Specifically, the subject paper is best described
by Note 4(b)1 which states:
4. In addition to hand-made paper and paperboard,
heading 4802 covers only paper and paperboard made
mainly from bleached pulp or from pulp obtained by
a mechanical process and satisfying any of the
following criteria:
(b) Containing more than 8% ash, and
1. weighing not more than 80 g/m2
Note 7 provides the size requirements for heading 4802:
7. Headings 4801, 4802, 4804 to 4808, 4810 and 4811
apply only to paper, paperboard, cellulose
wadding and webs of cellulose fibers:
(a) In strips or rolls of a width exceeding 15
cm; or
(b) In rectangular (including square) sheets
with one side exceeding 36 cm and the other
side exceeding 15 cm in unfolded state.
Normally, folio and large size paper should satisfy these size
-3-
requirements.
Having determined that the subject large size and folio
paper is properly classified in heading 4802, the determination
as to the proper subheading must be made. Inasmuch as the paper
is marketed as "dual purpose", and the lab report results
demonstrate an overlap of writing and printing qualities, there
appears to be two possibilities of classification: as writing
paper under subheading 4802.52.10 or as printing paper, which
would be classified as "other" under subheading 4802.52.90.
It is Customs position that plain, white paper (not the
master copy) developed for "xerography", i.e. to be fed into
copiers, is writing paper. See Headquarters Ruling Letter (HRL)
082138 of September 19, 1989. As noted in HRL 082138, this
position is supported by the American Paper Institute in its May
1984 Supplement to the Dictionary of Paper, Fourth Edition
(1980), p.1. Since the subject paper may have alternative use in
offset printing, reference must be made to Additional U.S. Rule
of Interpretation 1(a) which states as follows:
1. In the absence of special language or context
which otherwise requires--
(a) a tariff classification controlled by use
(other than actual use) is to be determined
in accordance with the use in the United
States at, or immediately prior to, the date
of importation, of goods of that class or
kind to which the imported goods belong, and
the controlling use is the principal use;...
Application of this rule leads us to classify the paper as
writing paper under subheading 4802.52.10. The description in
your letter of November 30, 1989 corresponds to the description
of writing paper more than that of printing paper, and is an
indication that the primary expected purpose of the product will
be to serve as writing paper. The instant paper is described in
your letter as having a "grammage of 75 g/m2 (20# - 17" x 22"/500
sheets)." The brightness of the paper is also described, but the
opacity is not. According to the May 1984 Supplement to the
Dictionary of Paper, supra, at p.3, the weight of writing paper
is specified and sold on a "17 x 22 basis" whereas printing
papers are normally specified and sold on a "25 x 38 basis." It
is also noted on the same page that "Brightness is a major
consideration" for writing papers whereas "[O]pacity is the major
quality consideration" for printing papers and that "Brightness
is not regarded as a vital quality" (for printing papers).
Additionally, we believe that a much larger quantity of
-4-
paper is utilized in copiers than for offset printing and that
the same will be true for the paper that you desire to import.
HOLDING:
The cut-size paper is properly classifiable under subheading
4823.59.40. This paper is subject to a duty rate of 100% under
subheading 9903.42.50. The large and folio size paper is
properly classifiable under subheading 4802.52.10. This paper is
subject to a duty rate of 100% under subheading 9903.42.15.
Sincerely,
Jerry Laderberg, Acting Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 086329, retrieved 2026-10-12T05:19:19Z, republished verbatim. This digest is informational; only CBP issues binding rulings.