N343194

N343194 October 29, 2024 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4810.92.1225 Mr. Chu Yu Xuan Beijing Yingke Law Firm Shanghai Office 39/F Shanghai Tower, 501 Middle Yincheng Road Pudong New Area, Shanghai 200120 CHINA RE: The tariff classification of flexographically printed paper product from China Dear Mr. Yu Xuan: In your letter, dated October 10, 2024, you requested a binding tariff classification ruling. The ruling was requested for a flexographically printed paper product. Product information was submitted for our review. The item under our consideration is a multi-layer (or “multi-ply”) paper product that is printed using a flexible resin plate. The printed paper forms the outermost layer of a cardboard box and simultaneously functions as a label for the products to be packaged in the box. The paper weighs 200 grams per square meter, is kaolin-coated, and is imported in rolls measuring 2070mm in width. The paper is multi-ply, with the outermost layer (15%) consisting of kaolin-coated, bleached kraft pulp, and the remaining layer (85%) consisting of regenerated pulp. The paper, in its imported condition, is custom-printed (on the kaolin-coated side) for each customer with product and brand information. The paper is not self-adhesive and is not embossed or perforated. You indicate in your submission that “the cardboard box factory applies starch glue to the raised part of the corrugated layer provided by themselves, and then adheres it to the back of the flexographic printing products we export. After high temperature curing by the cardboard line equipment, our printing products are fixed to the outside of the cardboard.” In your letter, you suggest that this product is classifiable in heading 4811 as printed paper, or in 4911 as a printed article. We disagree with both. While the paper product is printed, the printing is not the only significant purpose of the product. Furthermore, printing on such a product is provided for in Chapter 48. Therefore, the paper is not a printed article classifiable in Chapter 49. Furthermore, paper coated with kaolin, even when printed, is provided for in heading 4810. The applicable subheading for the flexographically printed paper products will be 4810.92.1225, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size: Other paper and paperboard: Multi-ply: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Weighing more than 150 g/m²: In rolls. The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4810.92.1225, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4810.92.1225, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.  If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division