CLA-2-48:S:N8:234 880435
Ms. Kathleen Tosi
CITA, Ltd.
710 Peachtree St., N.E.
Suite 219
Atlanta, Georgia 30308
RE: The tariff classification of towels and towelling stock, of
paper, from China.
Dear Ms. Tosi:
In your letters dated October 27 1992, et seq., you
requested a tariff classification ruling.
Samples have been received, and analyzed by the Customs
laboratory. Sample #1 is a sheet of white embossed disposable
towel material, composed of more than 60 percent chemical wood
pulp fibers; the balance is composed of textile fibers.
Sample #2 is a sheet of white, crinkled, reinforced towel
material, consisting of two layers of kraft paper, with a grid of
textile fiber strands in between the paper reinforcing the sheet.
Both materials will be imported in rectangular sheets,
having one side exceeding 36 cm and the other side exceeding 15
cm in unfolded state.
The applicable subheading for the material represented by
Sample #1 will be 4803.00.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for: Towel stock, of paper,
Other than of cellulose wadding. The rate of duty will be Free.
The applicable subheading for the material represented by
Sample #2 will be 4808.30.0000, HTS, which provides for: Other
(than certain enumerated) kraft paper, creped or crinkled,
whether or not embossed or perforated. The rate of duty will be
Free.
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