HQ 961686

December 28, 2000

CLA-2 RR:CR:TE 961686 RH

CATEGORY: Classification

TARIFF NO.: 4802.52.1000

Port Director

U.S. Customs

200 East Bay Street

Charleston, SC 29401

RE: Protest Number 1601-98-100009; heading 4802; writing paper;

printing paper

Dear Sir:

On April 14, 1998, our office received Customs Form (CF) 6445A from your
port concerning the above referenced protest. The protest is in the form
of a letter dated February 6, 1998, from the importer. A CF 19 (CF 19)
was not filed.

Initially, we note that although the letter does not specifically comply
with the requirements set forth in 19 CFR §§174.12(b) -- 174.13, it was
timely filed and seeks \"administrative review\" of a Notice of Action
reclassifying the merchandise. As the letter contains enough information
to apprise us of the importer\'s intent and the relief sought, we will
accept the letter as a valid protest. Moreover, the importer cites 19
CFR §174.23/24, in a hand-written notation, seeking further review of
the protest.

FACTS:

On April 10, 1997, the protestant entered a shipment of paper into the
United States under subheading 4802.52.9000 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), as "other" paper. The
paper was manufactured in roll form by Aussedat Rey in France, and is
commercially sold under the trade name "Midas Bright White Inkjet 90."
The protestant states that the primary end use of the paper is for lazer
printers. Following importation, the paper is converted from rolls into
sheets (8 ½ x 11), and wrapped into reams and packed in cartons.

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Customs liquidated the entry on January 23, 1998, and the protest was
timely filed on February 6, 1998, against Customs classification of
"Midas Bright White Inkjet 90 Paper" under subheading 4802.52.1000,
HTSUSA, as writing paper.

ISSUE:

Is the paper at issue classifiable as writing paper under subheading
4802.52.1000, HTSUSA, or is it printing paper classifiable under
subheading 4802.52.9000, HTSUSA, as "other" paper?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules of
Interpretation (GRIs). GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative
section or chapter notes.

Heading 4802 encompasses "Uncoated paper and paperboard, of a kind used
for writing, printing or other graphic purposes, and punch card stock
and punch tape paper, in rolls or sheets, other than paper of heading
4801 or 4803; handmade paper and paperboard."

Note 4 (c) to Chapter 48, reads:

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:

\* \* \*

> \(c\) Containing more than 3 percent ash and having a brightness of 60
> percent or more;

Note 7(A)(a) to Chapter 48 reads:

Headings 4801, 4802, 4804 to 4808 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;

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The paper in question satisfies the criteria in both notes. Its width
exceeds 15 cm and, according to information supplied by the protestant
in response to a Request for Information by the Port of Mobile on an
unrelated entry of the same merchandise, the Midas Bright White Inkjet
90 paper contains 17.5 percent ash and has a brightness of 93 percent.
Moreover, a Customs laboratory examined the paper and concluded that it
was of a kind used for writing, printing or other graphic purposes.
Accordingly, we find that the paper is classifiable in heading 4802,
HTSUSA.

The Customs laboratory report does not provide sufficient information to
allow us to determine classification at the subheading level*, i.e.*, if
the Midas Bright White Inkjet 90 paper is writing paper under subheading
4802.52.1000, HTSUSA, or if it is printing paper classifiable under
subheading 4802.52.9000, HTSUSA, as "other" paper. However, the American
Paper Institute, May 1984 Supplement to the Dictionary of Paper, Fourth
Edition (1980), is helpful in making that distinction. It states that
\"Writing papers consist of a wide variety of papers suitable for pen
and ink writing or for use with the typewriter, automatic accounting
equipment, copiers, computers, etc.\" The Supplement specifically notes
that end use products include, but are not limited to, "writings,
letters, notes, mimeographing, spirit duplicating, electrostatic
copying, convenience copying papers, writing tablets, envelopes, bank
checks, currency, ledger sheets, business and accounting forms,
including computer print**-**out forms and deposit slips."

The Supplement further states that \"Printing papers consist of papers
designed to be used by commercial printers, lithographers, magazine
publishers, book publishers and similar establishments for mass
communications and other end uses where a multitude of copies are
required for broad distribution.\" The end use products include, but are
not limited to \"magazines, books, pamphlets, folders, brochures,
labels, greeting cards, calendars, broadsides, car cards, catalogues,
directories, etc.\"

The Midas Bright White Inkjet 90 paper is produced for laser printers,
which are used in conjunction with computers. In our opinion, this type
of paper is of the class or kind described in the Supplement as writing
paper. [See]{.underline} [also]{.underline}, New York Ruling Letter (NY)
808208, dated March 24, 1995, NY 835943, dated April 5, 1989, and
961209, dated July 22, 1998, wherein Customs classified computer paper
under subheading 4802.52.1000, HTSUSA, as writing paper.

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HOLDING:

The protest should be DENIED. The Midas Bright White Inkjet 90 paper is
classifiable as writing paper under subheading 4802.52.1000, HTSUSA. It
is dutiable at the general one column rate at 1.7 percent *ad valorem*.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550‑065,
dated August 4, 1993, Subject: Revised Protest Directive, you are to
mail this decision, together with the Customs Form 19, to the protestant
no later than 60 days from the date of this letter. Any reliquidation of
the entry or entries in accordance with the decision must be
accomplished prior to the mailing of this decision.

Sixty days from the date of the decision, the Office of Regulations and
Rulings will make the decision available to Customs personnel, and to
the public on the Customs Home Page on the World Wide Web at
www.customs.ustreas.gov, by means of the Freedom of Information Act, and
other methods of public distribution.

Sincerely,

John Durant, Director

Commercial Rulings Division