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 tissue paper from China
Dear Mr. Pearce:
In your letter dated October 24, 2011, you requested a tariff classification ruling on behalf of CVS Pharmacy.
The ruling was requested on two styles of tissue paper designated as style numbers IG53930, Dark Pink and IG53932, Light Pink. You state in your letter that both styles differ only by their colors.
The items are solid color tissue papers in two shades of pink, Dark Pink and Light Pink. The subject samples contain 100% wood fibers obtained from a mechanical process, 0% ash content, a 28 Mullen Burst. The tissue papers measure approximately 17 gm2 and 0.0125 cm in thickness and is not coated or impregnated with any materials. The surface area measures approximately 19.5 inches x 27.5 inches (495 millimeters x 699 millimeters) in the unfolded state. The tissue paper is unbleached but dyed uniformly throughout the mass. The tissue paper is packaged as two sheets in a clear cellophane wrapper. The purpose of the tissue paper is to cover and wrap gifts.
The submitted samples are being returned as you requested.
The applicable subheading for the tissue papers will be 4802.69.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard: Other (than certain specified) paper and paperboard, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: Other (than in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state): Other (than writing and cover paper and drawing 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/.
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://addcvd.cbp.gov/
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