CLA-2-48:RR:NC:SP:234 L81380
Ms. Evi Binder
Westrim Crafts
P.O. Box 7381
Van Nuys, CA 91409-7381
RE: The tariff classification of tissue paper from China.
Dear Ms. Binder:
In your letter dated November 23, 2004, you requested a tariff classification ruling on behalf of your sister company, DMD (Distinct Marketing Designs), Inc.
Two samples with corresponding technical data accompanied your request. Both samples are said to represent paper products that are used to wrap, cover or protect gifts, and that are also used for decoration and for arts and crafts projects.
The sample identified as item TIS02598 (“Solid Tissue Value Assortment”) consists of 100 folded, rectangular sheets of tissue paper, in assorted solid colors, put up for retail sale in a sealed, clear plastic bag. The sheets, which measure 51 x 66 cm in the unfolded state, appear to be colored throughout the mass, but not printed, surface-decorated or surface-colored. You state that the paper is uncoated, weighs 14 to 17 grams per square meter, and is made of 100% chemi-mechanical wood pulp. As such, the paper meets the definition (with reference to heading 4802) of “paper of a kind used for writing, printing or other graphic purposes,” as set forth in Note 5 of Chapter 48 of the Harmonized Tariff Schedule of the United States (HTS).
The applicable subheading for the “Solid Tissue Value Assortment” (TIS02598) 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.
The sample identified as item MPR71880 (“Paperbilities™ Tissue/The Blues”) consists of 10 folded, rectangular sheets of tissue paper, again measuring 51 x 66 cm and put up for retail sale in a sealed, clear plastic bag. This sample is a selection in which some of the sheets are solid-color papers (having the same specifications as those described above), while the others are printed with repetitive designs. The design-printed sheets are said to have the same specifications as well, except that they weigh 24 grams per square meter. Since printed papers are considered processed beyond the scope of heading 4802, HTS (See Note 3 of Chapter 48), this selection of papers must be classified under two separate tariff provisions.
The applicable subheading for the solid-color sheets within item MPR71880 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.
The applicable subheading for the printed sheets within item MPR71880 will be 4811.90.6000, HTS, which provides for other (than certain enumerated) paper, surface-decorated or printed, weighing over 15 g/m2 but not over 30 g/m2. The rate of duty will be Free.
The merchandise in question may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs and Border Protection.
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