CLA-2-48:RR:NC:SP:234 J87908
Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403
RE: The tariff classification of tissue-paper gift wrap and plastic gift wrap from China.
Dear Ms. Spurbeck:
In your letter dated August 7, 2003, you requested a tariff classification ruling on behalf of Target Stores. Samples representing two products were submitted with your inquiry. We regret that the timeliness of our reply has been adversely affected by delays in the analysis of the submitted samples by our laboratory.
The first product is identified as a “premium sheet assortment,” Target item number 053-01-1030 (style # 65458). It is a sealed retail package containing 3 unprinted rectangular sheets of red tissue gift-wrapping paper, each measuring 50.8 x 66.0 cm, and 2 design-printed rectangular sheets of oriented polypropylene gift wrap, each also measuring 50.8 x 66.0 cm. The design on the polypropylene sheets--a repetitive pattern with alternating black and clear areas--is such that it is enhanced and made more attractive when placed against a red background, thus suggesting that the paper and plastic are meant to be used in conjunction with one another.
The laboratory has reported that the tissue paper is uncoated, weighs 18.37 g/m2, is colored throughout the mass, and is composed of bleached and unbleached kraft pulp fibers. It does not meet the specifications of Note 5 of Chapter 48, Harmonized Tariff Schedule of the United States (HTS).
The applicable subheading for the complete tissue paper/polypropylene sheet set, item # 053-01-1030 (style # 65458) will be 4804.39.4040, HTS, which provides for other (than certain enumerated) uncoated kraft wrapping paper weighing 150 g/m2 or less. The rate of duty will be Free.
The second product is identified as “solid tissue,” Target item number 053-01-1101 (style # 65419). It is a sealed retail package containing 3 sheets of coated white tissue paper and 2 sheets of coated red tissue paper. All sheets are rectangular and measure 50.8 by 66.0 cm.
The laboratory’s tests indicate that both types of paper are composed of chemical bleached kraft pulp and have an application of an inorganic substance on one surface. The white version (found to weigh 17.7 g/m2) and the red version (found to weigh 20.4 g/m2) both fail to satisfy the technical requirements of Note 5 of Chapter 48, HTS.
The applicable subheading for the complete package of “solid tissue,” item number 053-01-1101 (style # 65419) will be 4810.31.1060, HTS, which provides for paper and paperboard, coated on one or both sides with kaolin or other inorganic substances…: kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 g/m2 or less: in… rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state…other (than certain enumerated kinds). 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