CLA-2-48:OT:RR:NC:2:234
Ms. Sandy Wieckowski
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive, Ste. 110
Romulus, MI 48174
RE: The tariff classification of tissue paper with gift trim from China. Correction to Ruling Number N052322
Dear Ms. Wieckowski:
This replaces Ruling Number N052322, dated March 20, 2009, which contained a clerical error. A complete corrected ruling follows.
You submitted a ruling request on October 10, 2008 for SKU #399JVJ90J, Plastic Gift Trim and Tissue Paper Set on behalf of your client, Hallmark Cards, Inc. On November 19, 2008 your request was rejected for a sample. On February 19, 2009, Sample SKU #39JVJ91J, Tissue Paper with Gift Trim was received for our examination.
You state in your letter that the sample submitted SKU #39JVJ91J is similar to sample SKU #399JVJ90J, except for the color of the tissue paper contained in the sets. The submitted sample is a dual pack of solid and designed tissue (paper) with a gift trim. The items are “packaged together for retail sale” and include 2 sheets of solid red colored and 2 sheets red/white, design-printed tissue paper and a plastic key gift trim with a steel bead chain attachment. The plastic key measures approximately 2.25 inches wide x 5 inches long. The tissue paper weighs 17 g/m2, and measures approximately 20 inches x 26 inches (50.1 cm x 66 cm) when unfolded. Specification sheets show that 100% of the total fiber content consists of fibers obtained by a chemical sulfate process. The tissue papers are uncoated, rectangular sheets, surface-colored (solid tissue), surface-printed (design tissue) and bleached. The items are meant to be used together to accessorize a gift box or bag. In our opinion this set consists of equal quantities of two kinds of paper (unprinted and printed) classifiable in two different tariff headings (4804 and 4811, HTS), and the set 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.
The applicable subheading for the tissue paper with gift trim will be 4811.90.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm or in
rectangular (including square) 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; Tissue papers having a basis weight not exceeding 29 g/m2, in sheets. 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division