THE SUBJECT PRODUCT
Commerce has defined the imported merchandise subject to investigation as:8
The merchandise covered by each of these investigations includes coated free sheet paper and paperboard of a kind used for writing, printing or other graphic purposes. Coated free sheet paper is produced from not-more-than 10 percent by weight mechanical or combined chemical/mechanical fibers. Coated free sheet paper is coated with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating. Coated free sheet paper may be surface-colored, surface-decorated, printed (except as described below), embossed, or perforated. The subject merchandise includes single- and double-side-coated free sheet paper; coated free sheet paper in both sheet or roll form; and is inclusive of all weights, brightness levels, and finishes. The terms "wood free"9 or "art"10 paper may also be used to describe the imported product.
Excluded from the scope are: (1) coated free sheet paper that is imported printed with final content printed text or graphics; (2) base paper to be sensitized for use in photography; and (3) paper containing by weight 25 percent or more cotton fiber.
U.S. Tariff Treatment
CFS paper is generally imported under the Harmonized Tariff Schedule of the United States (“HTS”) statistical reporting numbers 4810.13.1900, 4810.13.2010, 4810.13.2090, 4810.13.5000,
, 4810.14.1900, 4810.14.2010, 4810.14.2090, 4810.14.5000, 4810.14.7040, 4810.19.1900,
, and 4810.19.2090, and is free of duty under the general duty rate.11 Table I-1 shows how
CFS paper is classified in the HTS. These categories require that the merchandise be “paper and paperboard of a kind used for writing, printing or other graphic purposes.” Because such end use
7 (...continued) programs that Commerce is including in its investigations and a list of the programs that Commerce is not including in its investigations.
8 Initiation of Antidumping Duty Investigations: Coated Free Sheet Paper from Indonesia, the People’s Republic of China, and the Republic of Korea , 71 FR 68537, November 27, 2006; and Notice of Initiation of Countervailing Duty Investigations: Coated Free Sheet Paper from the People’s Republic of China, Indonesia, and the Republic of Korea 71 FR 68546, November 27, 2006.
9 The term, wood free, which is used in other countries such as Canada, is synonymous with free sheet and denotes a paper that has been made principally from chemical pulp.
10 In this context, art paper is a highly finished coated paper designed to be printed with halftones. Halftones are photo-engraved printing plates that typically are reproductions of photographs or other objects having a gradation of tones. The Dictionary of Paper, 4th ed. s.vv. “art paper,” “halftone.”
11 Although the Harmonized Tariff Schedule of the United States (“HTS”) subheadings are provided for convenience and customs purposes, the written description of the scope of these investigations is dispositive.