CLA-2-48:RR:NC:SP:234 J87624
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 17, 2003, you requested a tariff classification ruling on behalf of your client, Target Stores.
Four 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. You have provided the following descriptions for the four styles:
Target item number 053-02-0005 (style # 92001B), 5 sheets of blue tissue, uncoated, bleached, dyed, paper of which more than 10% of the total fiber content is obtained by a mechanical or chemi-mechanical process, kraft paper, 14 gsm, 50.8 cm x 66.0 cm unfolded.
Target item number 053-02-0371 (style # 92001W), 5 sheets of white tissue, uncoated, bleached, dyed, paper of which more than 10% of the total fiber content is obtained by a mechanical or chemi-mechanical process, kraft paper, 14 gsm, 50.8 cm x 66.0 cm unfolded.
Target item number 053-02-0444 (style # 92001B/D), 5 sheets of white tissue with blue, purple and green dots, uncoated, bleached, printed, paper of which more than 10% of the total fiber content is obtained by a mechanical or chemi-mechanical process, kraft paper, 17 gsm, 50.8 cm x 66.0 cm unfolded.
Target item number 053-02-0721 (style # 218-030), 5 sheets of white tissue with gold, silver and bronze dots, uncoated, bleached, metallic printed, paper of which more than 10% of the total fiber content is obtained by a mechanical or chemi-mechanical process, kraft paper, 17 gsm, 50.8 cm x 66.0 cm unfolded.
Based on the specifications provided, the first two grades listed above meet the requirements of Note 5 of chapter 48, Harmonized Tariff Schedule of the United States (HTS), and have not been processed beyond the parameters set by Note 3 of that chapter. They are therefore classified in heading 4802, HTS.
The applicable subheading for items 053-02-0005 (style # 92001B) and 053-02-0371 (style # 92001W) will be 4802.69.3000, HTS, which provides for other (than certain enumerated) uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes…of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process. The rate of duty will be free.
Since the remaining grades have been processed (i.e., printed with dots) beyond the parameters set by Note 3 of chapter 48, HTS, they are classifiable as printed papers in heading 4811, HTS.
The applicable subheading for item 053-02-0444 (style # 92001B/D) 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 15 cm and the other side exceeding 36 cm in the unfolded state…weighing over 15 g/m2 but not over 30 g/m2. The rate of duty will be free.
The applicable subheading for item 053-02-0721 (style # 218-030) 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 15 cm and the other side exceeding 36 cm in the unfolded state…wholly or partly covered with flock, gelatin, metal or metal solutions. The rate of duty will be 0.3%.
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