Tariff Classification Advance Ruling
Artist paper, brand name, Arnhem, white heavy weight (320 g/m2)

Applicant

Speedball Art Product Co
Att.: Jill Lapish
2301 Speedball Road
Statesville, North Carolina 28677
USA

Date of issuance of ruling: May 29, 2015

This is in response to your request for an advance ruling on the tariff classification of Artist paper, brand name, Arnhem, white heavy weight (320 g/m2).  This product is exported from Speedball Art Product Co, North Carolina, USA.

TRS Number: 270449
Classification Number: 4802.58.00.90
Effective Date: May 29, 2015

Product Description

This product is a white paperboard, weighing approximately 320 g/m2. The product has a strong and absorbent fiber content made entirely from pulp of cotton (rag) fibers. It is an acid free paper used for print making.  It comes in packs of 250 sheets, the dimensions of which are; 22 x 30 inches for the 25 sheet product (model #7020) and the 100 sheet product (model 7020B); and 30 x 44 inches for the 25 sheet product (model 7021) and the 100 sheet product (model 7021B).  These products all have two deckled (feathered) edges.

Analysis and Justification

This paperboard meets the technical requirements of Legal Note 1 and 5 to Chapter 48. The heading for this product is 48.02; "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard".  Supplementary Note 1 (b) to Chapter 48 indicates that these products are "converted"; having two deckled edges.  It should also be noted that the products weigh more than 150g/m2.  The pulp is not obtained by a mechanical or chemi-mechanical process.

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System.  Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only.  For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes.  Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

Respecting the above factors, this device is classified under tariff classification number 4802.58.00.90 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule #1 and 6 of the Harmonized System.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed.  Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible.  You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice.  Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance.  Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2014-008898

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