Tariff classification of thermal printing paper turns on heading text and chapter notes, not end-use

Thermal printing paper admitted to be coated paper was held classifiable under Heading 4811.90 rather than Heading 4823.90 because Heading 48.23 applies only to paper and paperboard cut to size or shape and subject to the relevant width restriction in the Chapter Note. Since the imported goods were neither cut to size or shape nor within that width limit, they fell outside Heading 48.23. The use of the paper for printing did not control classification where the tariff provided specific entries for coated paper and width-based descriptions; end-use could not override the tariff text.

---

---

Issues: Whether thermal printing paper imported by the appellants was classifiable under Heading 4823.90 or under Heading 4811.90 of the Customs Tariff.

Analysis: The goods were admitted to be coated paper. Heading 48.23 applies only to paper and paperboard cut to size or shape, and the Chapter Note further restricts the relevant headings by width. Since the imported paper was neither cut to size or shape nor within the width limit for Heading 48.23, it was excluded from that heading. The argument that the paper's use for printing required classification as printing paper was rejected because the present tariff contains specific entries for coated paper and for paper classified by width, and end-use could not override the tariff description. The cited authorities were distinguished on the basis that they arose under different tariff regimes or did not decide the classification issue now in dispute.

Conclusion: The goods were correctly classified under Heading 4811.90, and not under Heading 4823.90; the appeal failed.

Ratio Decidendi: Where tariff headings and chapter notes specifically exclude goods from a residual or alternative heading, classification must follow the specific tariff scheme and not the end-use of the goods.

---