CLA-2-48:RR:E:NC:N2:234
Mr. Kurt Melzer
PreAct Inc.
400 W. Deming Place, 8G
Chicago, IL 60614
RE: The tariff classification of toilet paper from China
Dear Mr. Melzer:
In your letter dated April 2, 2007, you requested a tariff classification ruling.
Photographs were submitted for toilet paper which comes in a small and jumbo width. Both sizes are made from recycled paper and available in one and two ply rolls. The small bath tissue has approximately 400 – 1000 sheets ranging from 3.2” – 4.5” long. There are usually 96 rolls per carton. The jumbo bath tissue width ranges from 3.3” to 3.8” wide and has a length of 650 – 1000 ft (2 ply) or 2000 – 4000 ft (1 ply). These products are used in standard bathroom dispensers of hospitals, schools, offices, commercial buildings and institutions.
The applicable subheading for the toilet paper will be 4818.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Toilet paper”. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division