Art paper classification under customs tariff treated as printing and writing paper, supporting refund claims.

Imported art paper coated on both sides and suitable for fine printing work was treated as high grade printing and writing paper for tariff purposes. The classification turned on whether it fell under Heading 48.01/21(3) as other printing and writing paper or under Heading 48.07. Trade and technical references supported classification as printing and writing paper, and the exclusion relied on from the CCCN did not control under the Customs Tariff Act because the domestic heading contained no comparable exclusion. On that basis, the goods were held classifiable under Heading 48.01/21(3), and refund was payable on all five claims.

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Issues: Whether imported art paper was classifiable under Heading 48.01/21(3) as other printing and writing paper, or under Heading 48.07, and whether the appellants were entitled to refund.

Analysis: The goods were described as art paper coated on both sides and suitable for fine printing work. The accepted trade and technical references treated art paper as a form of high grade printing and writing paper. The Customs Tariff Act heading 48.01/21(3) covered other printing and writing paper, and there was no specific exclusion in the Tariff Act comparable to the exclusion relied upon from the CCCN. The exclusion under CCCN heading 48.01 therefore did not govern the classification under the Customs Tariff Act. On that basis, the earlier rejection of classification under heading 48.01/21(3) could not be sustained.

Conclusion: The goods were correctly classifiable under Heading 48.01/21(3), and the appellants were entitled to refund in all five claims.

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