CLA-2-48:OT:RR:NC:2:234
Mr. Aaron Cullen
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of gift wrapping paper from China. Correction to Ruling Number N174041.
Dear Mr. Cullen:
This replaces Ruling Number N174041, dated October 13, 2011, which contained a clerical error in the item number. The Item Number 859853 should read Item Number 859593. A complete corrected ruling follows.
In your letter dated July 1, 2011, you requested a tariff classification ruling for your client, CVS Pharmacy. The ruling was requested on Item Number 859593, Christmas Wrapping Paper. You submitted a sample of the gift wrapping paper for our examination. The sample was sent and analyzed by the New York Customs Laboratory. The submitted sample has been destroyed in the process. 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 gift wrapping paper that will be sold in rolls. The subject sample has a repetitive, design-printed, “HO HO HO” pattern. You state in your letter that the roll of gift wrap paper weighs 150 g/m2 or less, is 76 cm in width and more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process. You state in your letter that the paper is not bleached uniformly throughout the mass and that both sides of the paper are coated with clay. The gift wrap paper comes in three other printed designs: Santa; Candy Canes; and Snowmen. This ruling will only address the “HO HO HO” design-printed gift wrapping paper.
The applicable subheading for the “HO HO HO” gift wrapping paper will be 4810.99.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Paper or paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, or any size: Other: 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: Gift Wrap 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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division