CLA-2-48:OT:RR:NC:2:234
Ms. Kathy M. VonLintel
19775 Mitchell Avenue
Monument, CO 80132
RE: The tariff classification of paper plates and paper napkins from China
Dear Ms. VonLintel:
In your letter dated June 6, 2012, you requested a tariff classification ruling.
The ruling was requested on paper plates and paper napkins. You submitted samples of both items for our examination.
The disposable paper napkins are constructed of an embossed, design-printed tissue paper. Although the package label states the napkins are triple-ply napkins, the item appears to be a two-ply paper napkin. The paper napkins measure approximately 13” x 15¾”, when fully opened. It is a pre-folded, red colored design-printed paper napkin with a black and white printed border. The items are “packaged for retail sale” with a clear plastic in quantities of forty napkins.
The paper plates are constructed of a coated paperboard and printed with a wintry scene. They are dessert plates which are square in shape and measure approximately 7 inches x 7 inches. The plates are printed on a red background with a picture that depicts three snowmen figures under wintry snowflakes. The items are “packaged for retail sale” with a clear plastic in quantities of eighteen plates.
The samples will be returned to you as requested.
The applicable subheading for the paper napkins will be 4818.30.0000, HTSUS, which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper cellulose wadding or webs of cellulose fibers: Tablecloths and table napkins”. The rate of duty will be free.
The applicable subheading for the paper plates will be 4823.69.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) trays, dishes, plates, cups and the like, of paper or paperboard. 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,
Thomas J. Russo
Director
National Commodity Specialist Division