CLA-2-48:RR:NC:SP:234 J87623
Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403
RE: The tariff classification of tissue paper gift wrap from China.
Dear Ms. Spurbeck:
In your letter dated July 18, 2003, you requested a tariff classification ruling on behalf of your client, Target Stores.
Three samples, each a retail package of folded rectangular sheets of tissue paper, were submitted for our review. All of the papers appear to be of the kind typically used to wrap, cover and/or protect gifts placed within boxes or bags for presentation to recipients.
Target item number 051-00-0570 (style # 218-188) consists of 8 sheets of white tissue with plastic confetti mixed in the paper pulp. Many of the bits of confetti are flush with the surface of the paper and can therefore be regarded as a kind of surface decoration. The product is uncoated, bleached, dyed, kraft paper of which more than 10% of the total fiber content is obtained by a mechanical or chemi-mechanical process. The paper weighs 17 gsm, and the sheets measure 45.7 cm x 60.9 cm unfolded.
The applicable subheading for item 051-00-0570 (style # 218-188) will be 4811.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper…surface-decorated…in rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state…weighing over 15 g/m2 but not over 30 g/m2. The rate of duty will be free.
Target item number 053-02-0054 (style # 218-040) consists of 10 sheets of white tissue, “metallic printed” with gold, silver and bronze dots, and 10 plain (unprinted) white sheets. The product is uncoated, bleached, kraft paper of which more than 10% of the total fiber content is obtained by a mechanical or chemi-mechanical process. All sheets are 45.7 cm x 66.0 cm unfolded. The printed ones weigh 17 gsm, while the unprinted ones weigh 14 gsm.
Since this style consists of equal quantities of two kinds of paper (unprinted and printed) classifiable in two different tariff headings (4802 and 4811, HTS), the product will be considered “goods put up in sets for retail sale” whose essential character cannot be determined. In accordance with General Rule of Interpretation (GRI) 3(c), HTS, the product will be classified in the heading which occurs last in numerical order.
Accordingly, the applicable subheading for item 053-02-0054 (style # 218-040) will be 4811.90.2000, HTS, which provides for other (than certain enumerated) paper …surface-decorated or printed…in rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state…wholly or partly covered with flock, gelatin, metal or metal solutions. The rate of duty will be 0.3%.
Target item number 053-02-0393 (style # 92003B) consists of 10 sheets of white tissue, printed with blue, purple and green dots, and 10 solid blue (dyed) sheets. The product is uncoated, bleached, kraft paper of which more than 10% of the total fiber content is obtained by a mechanical or chemi-mechanical process. All sheets are 45.7 cm x 66.0 cm unfolded. The printed ones weigh 17 gsm, while the unprinted ones weigh 14 gsm.
As discussed above for the previous style, this product will likewise be regarded as a “set” classifiable on the basis of GRI 3(c).
Accordingly, the applicable subheading for item 053-02-0393 (style # 92003B) will be 4811.90.6000, HTS, which provides for other (than certain enumerated) paper… surface-decorated or printed…in rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state… weighing over 15 g/m2 but not over 30 g/m2. The rate of duty will be free.
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 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division