Reconsideration of Pre-Classification Ruling No. 868159; classification of pre-printed paper weighing over and under 30 grams per square meter.
Active· CBP ruling HQ 955032· Issued 1993-11-17
Ruling text
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
Source: rulings.cbp.gov — ruling 955032, retrieved 2026-10-12T05:28:31Z, republished verbatim. This digest is informational; only CBP issues binding rulings.