CLA-2-48:RR:NC:SP:234 C82943
Mr. Konrad W. Adderley
Brown Sack Trading Company
217 East 86th Street
New York, N.Y. 10028
RE: The tariff classification of cigarette paper from Germany.
Dear Mr. Adderley:
In your letter dated December 22, 1997, you requested a tariff classification ruling.
A sample was submitted and will be retained for reference. It is a small paperboard dispenser package containing ten loose 2 1/8" x 3 7/8" sheets of a paper-like product identified as "Brownies Original Tobacco Wrapper". The sheets have a brown color, and are said to be composed of 75.37% homogenized tobacco (also known as tobacco foil), 8.07% methylcellulose, and 14.58% carrier T6 (a teabag-like paper used to carry or hold tobacco). The sheets are said to be used for the hand-rolling of loose tobacco filler into cigarettes.
The applicable subheading for the "Brownies" wrappers, when imported in the above-described size, format and quantity, will be 4813.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) cigarette paper. The rate of duty will be 2.9%.
You also inquired about the sufficiency of the country-of-origin marking on the product. One panel of the submitted sample package bears the phrase "Made in Germany," in clear 1/8" white characters on a brown background. This marking is acceptable if it is not covered or obscured when the item is offered for sale. (A flap on the package is capable of covering the marking, but the intended position and/or sealing of this flap is not clear to us. The purpose of marking is to inform the prospective ultimate purchaser of the country of origin upon casual examination of the item. Such marking should be easily found, and should not require manipulations such as the opening of a sealed package.)
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-466-5733.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division