CLA-2-48:OT:RR:NC:2:234
Cheryl L. Martin
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of tissue paper from China
Dear Ms. Martin:
In your letter dated September 30, 2009, you requested a tariff classification ruling.
The ruling was requested on three styles of Valentine tissue paper each identified by the same SKU number 716244. You submitted three tissue paper samples for our examination which will be returned to you as requested. The three styles are multi-colored hearts with sayings on a white background, red and pink hearts on a white background and red and pink stripes. The packages contain five rectangular sheets which measure 20” x 20” (50.8 cm x 50.8 cm). There are two multi-color, design-printed sheets and three solid colored red sheets per package. The red colored sheets of tissue paper are dyed. The tissue paper styles are “put up for retail sale” in a sealed cellophane package. The items are designed for the Valentine season to accessorize a gift box or bag.
According to CFR 141.89, additional information concerning paper classifiable in Chapter 48 was requested from you. You provided a response to this office, indicating the subject tissue paper has 100% of the total fiber content of wood fibers obtained by a chemical process. You further state that the chemical process is not a chemical sulfate or chemical soda process. In your response you also state the design-printed sheets weigh 14 g/m2, the solid colored red sheets weigh 17 g/m2 , the papers are uncoated, unbleached, have an ash content of 0%, a Mullen bursting strength and Mullen index of 608 g/m2, and a brightness of 50%.
The applicable subheading for the solid colored red tissue paper will be 4805.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter: Sulfite wrapping paper. The rate of duty will be Free.
The applicable subheading for the multi-colored, design-printed tissue paper will be 4811.90.9010, (HTSUS), which provides for paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: other paper, paperboard, cellulose wadding and webs of cellulose fibers: other: tissue papers having a basis weight not exceeding 29 g/m2, in sheets. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division