CLA-2-48:OT:RR:NC:2:234
Mr. Brian G. Pearce
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of gift wrapping paper from China
Dear Mr. Pearce:
In your letter dated June 23, 2011, you requested a tariff classification ruling for your client, CVS Pharmacy.
Samples were submitted of the gift wrapping paper. A representative sample was sent and analyzed by the New York Customs Laboratory. We regret that the timeliness of our reply has been adversely affected by delays in the analysis of the submitted sample by our laboratory.
The merchandise in question is Item Number 854635, gift wrapping paper. The gift wrapping paper is a roll of design printed, multicolored paper with a repetitive pattern of gingerbread men, gingerbread houses, Christmas trees and candy canes on one side and all white colored on the other. You state in your letter that the paper measures 130 square feet (total 12.07 square meters) 468 inches, has a width of 101.6 centimeters, is bleached uniformly throughout the mass and coated on both sides with inorganic substances. The paper contains more than 95 percent by weight of the total fiber contents consisting of wood fibers obtained by a chemical process and weighs 150 g/m2 or less.
The applicable subheading for the gift wrapping paper will be 4811.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other: Other: Other: Other: Other, weighing over 30 g/m2, Gift wrap (other than tissue). 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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division