CLA-2-48:OT:RR:E:NC:2:234

Mr. Roger Jones
Franco American Corp.
1051 Monterey Pass Road
Monterey Park, CA 91754

RE: The tariff classification of tissue paper from India, Indonesia, and China

Dear Mr. Jones:

In your letter dated August 24, 2009, you requested a tariff classification ruling.

The ruling was requested for tissue paper. A sample of the product to be classified was not submitted. You provided data that states the subject tissue paper is uncoated, rectangular sheets of 100% Kraft paper made from a chemical sulfate process and bleached uniformly throughout the mass. You state in your request that the tissue paper weighs 35 g/m2, 0.55 mm +/- 0.01 mm in thickness and measures approximately between the ranges of 20 inches x 27 inches or 20 inches x 30 inches. The purpose of the tissue paper is to be used for wrapping and packing goods.

The applicable subheading for the tissue paper will be 4804.39.4049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing 150 g/m2 or less: Other: Other: Tissue paper having a basis weight not exceeding 29 g/m2, in sheets; other. 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