HQ 084133: Classification of KSR top print paper and of offset paper.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084133

                                    May 10, 1989

          CLA-2 CO:R:C:G 084133, 836074

          CATEGORY: Classification

          TARIFF NO.: 4810.11.90

          Mr. Dave Deretchin
          Bermco Paper Company
          185 Madison Avenue
          New York, New York  10016

          RE: Classification of KSR top print paper and of offset paper.

          Dear Mr. Deretchin:

               You inquired about the tariff classification of certain
          papers imported from Brazil under the Harmonized Tariff Schedule
          of the United States (HTSUSA).

          FACTS:

               There are five types of paper at issue here.  The first four
          types are uncoated offset papers designated Rilisa 50 pounds,
          Rilisa 60 pound, KSR 50 pound, and KSR 60 pound.  The fifth type
          is known as KSR Top Print and will be imported in three different
          basis weights.  It is coated on both sides with clay and will be
          imported in rolls over 15 centimeters in width.  None of the five
          papers contain mechanical pulp; they are all made from 100
          percent chemical pulp.  All five papers are in reams consisting
          of 500 sheets of paper, 25" by 38" (printing paper size).

          ISSUE:

               What is the tariff classification of the instant papers?

          LAW AND ANALYSIS:

               Based on the information submitted, the first four papers
          (Rilisa 50 pound, Rilisa 60 pound, KSR 50 pound and KSR 60 pound)
          satisfy the conditions of Heading 4802, HTSUSA, in that they are
          uncoated, of a type used for writing, printing or other qraphic
          purposes, and meet the Chapter 48, Note 4(c) description (i.e.,


















                                         -2-


          weigh not more than 150 grams per square meter, contain more than
          3 percent ash and have a brightness of 60 percent or more).  The
          terms of Chapter 48, Note 7, which pertain to roll widths and to
          sheet sizes and which are also applicable to Heading 4802, are
          also met.

               These four papers meet the specifications of subheadings
          4802.52.10 through 4802.52.90, HTSUSA.  They are said to be used
          for offset printing.  The customs laboratory found that the
          papers have good printing qualities.

               These four types of paper are therefore classified under the
          provision for other paper and paperboard, 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 40 grams per square meter or more but not more
          than 150 grams per square meter, other in subheading 4802.52.90,
          HTSUSA, which is a duty-free provision.

               The fifth paper, KSR Top Print, is a coated paper which is
          imported in three basis weights.  You state that it is considered
          to be "an upgrade of uncoated offset" paper.  "Offset" is defined
          in the Dictionary of Paper, Fourth Edition (1980), as "[a]
          technique in printing by which the ink images are transferred
          from the plate first to an intermediate rubber blanket and then
          to the material being printed.  This technique ... is most
          commonly associated with lithographic printing.  For this reason,
          the word 'Offset' alone is sometimes used to indicate offset
          lithography."

               Based on the information submitted, this fifth paper is
          classified under the provision for paper and paperboard, coated
          on one or both sides with kaolin (china clay) or other in organic
          substances, with or without a binder ... in rolls and sheets:
          paper and paperboard of a kind used for writing, printing or
          other graphic purposes, not containing fibers obtained by a
          mechanical process ... Weighing not more than 150 grams per
          square meter: Other, in subheading 4810.11.90, HTSUSA, dutiable
          at the rate of 2.5 percent ad valorem.






















                                         -3-


          HOLDING:

               The first four papers are classified in subheading
          4802.52.90, HTSUSA.  The fifth paper, KSR Top Print, is
          classified in subheading 4810.11.90, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















































          Johnson:tj:typed 05/09/89
          6cc: A.D., N.Y. Seaport
          1cc: NIS-234
          Jones library
          name: 084133JLJ