CLA-2-48:S:N1:234 874156
Mr. H. Ishikawa
Nichimen America Inc.
1185 Avenue of the Americas
New York, N.Y. 10036
RE: The tariff classification of Artistic Table Napkins of
Various Design, from Japan.
Dear Mr. Ishikawa:
In your letter dated April 30, 1992, your reference C-N-12,
B-C-04, you requested a tariff classification ruling.
We notified you by letter of May 7, 1992, that the samples
of napkins which you had submitted had been referred to the
Customs Laboratory for analysis. The laboratory now reports that
the samples are composed of more than 60 percent by weight of
cellulosic pulp fibers and less than 40 percent by weight of
textile fibers.
The applicable subheading for the artistic paper table
napkins of various design will be 4818.30.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for : Table
napkins...of... paper. The rate of duty will be 5.3 percent ad
valorem.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport