CLA-2-48:S:N8:234 886262
Mr. John P. Bender
John V. Carr & Son, Inc.
P.O. Box 487
East Boston, MA 02128
RE: The tariff classification of tissue-type wrapping paper from
China.
Dear Mr. Bender:
In your letters dated March 26 and May 11, 1993, on behalf of
Lovett Industries (Needham, MA), you requested a tariff
classification ruling.
The merchandise in question, which you describe as "wrapping
paper," is the type of light-weight, thin white paper typically
used as a protective packing material inside containers holding
giftware, shoes, wearing apparel, etc. In a telephone
conversation, you indicated that your client will likely import the
paper in clear plastic retail packages containing a number of
sheets for use by consumers. It is assumed that the individual
sheets will be rectangular, with one side exceeding 15 cm and the
other exceeding 36 cm in an unfolded state.
Our laboratory has analyzed the samples you submitted and
finds that the paper weighs 18.5 grams per square meter, has a
thickness of 0.035 mm and is composed of more than 95% cotton pulp
fibers obtained by the sulfate or soda process. It has a burst
index of 1.9 kPa/grams/M2 and an ash content of 1.2%.
The applicable subheading for the above-described paper will
be 4804.39.6040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated) uncoated
kraft paper weighing 150 gsm or less. The rate of duty will be 4%.
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