Tariff classification of printed thermal paper rolls turns on the essential printing process, not later use or cutting to size.

Printed thermal paper rolls and similar paper rolls were held classifiable under Chapter Heading 49.01 as products of the printing industry, not under Heading 4811.90 as paper or paperboard goods. The essential process was printing buyer-specific particulars or logos on coated paper rolls, followed by cutting and slitting, and the later use of the goods by purchasers was irrelevant to tariff classification. The imported nature of the thermal paper and the fact that the rolls were cut to size did not change their character for classification purposes. The classification under the printing entry was therefore sustained and the appeals were rejected.

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Issues: Whether printed thermal paper rolls and similar printed paper rolls were classifiable under Chapter Heading 49.01 as products of the printing industry or under Heading 4811.90 as paper, paperboard or similar goods.

Analysis: The product was found to be manufactured by loading coated paper rolls on a printing machine, printing buyer-specific particulars or logos on the paper, and thereafter cutting and slitting the rolls into smaller sizes. The essential activity undertaken was printing. The subsequent use of the goods by the purchaser was held to be irrelevant for classification. The fact that the raw material was imported thermal paper, or that the printed rolls were cut to size, did not alter the character of the goods for tariff purposes.

Conclusion: The goods were rightly classified under Chapter Heading 49.01 and not under Heading 4811.90.

Final Conclusion: The appeals were rejected and the assessee's classification under the printing entry was sustained.

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