Tariff classification of cut-to-size cover paper under Heading 4805.90 denied exemption tied to Heading 4820.00.

Cover paper used principally for book covers was analysed under the Chapter 48 tariff scheme and held classifiable as other uncoated paper and paperboard under Heading 4805.90. Because the goods were manufactured and cleared as loose sheets cut to size, Heading 48.20, which does not cover such cut-to-size sheets or cards, was inapplicable. The commercial parlance test and ISI specifications could not override the tariff text and Chapter Note. As the product did not fall under Heading 48.20, the exemption linked to that heading under Notification No. 43/86 was unavailable.

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Issues: Whether cover paper used principally for book covers was classifiable under Heading 4820.00 or under Heading 4805.90, and whether it qualified for exemption under Notification No. 43/86.

Analysis: The rival tariff entries were examined with the Chapter Note to Chapter 48. The product was found to be manufactured and cleared in loose sheets cut to size. Heading 48.20 does not cover loose sheets or cards cut to size, while Heading 48.05 covered other uncoated paper and paperboard. The commercial parlance test and ISI specifications could not override the clear tariff language and the applicable Chapter Note. Since the product was not classifiable under Heading 48.20, the exemption linked to that heading was unavailable.

Conclusion: The product was correctly classified under Heading 4805.90 and the claim for benefit under Notification No. 43/86 failed.

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