CLA-2-48:OT:RR:NC:2:230
Ms. Dianna Garren
Emo Trans, Inc.
20 Southwoods Parkway
Suite 500
Atlanta, GA 30354
RE: The tariff classification of fiber tissue from China
Dear Ms. Garren:
In your letter dated October 30, 2013, you requested a tariff classification ruling on behalf of your client, International Greetings. The ruling was returned to you for additional information, which was resubmitted to this office on January 8, 2014. A letter notifying you that the ruling would be delayed pending laboratory analysis was sent on February 4, 2014. We apologize for the delay in our response. Product information and a sample were submitted for our review and will be retained for reference.
The ruling was requested on “fiber tissue”. The tissue sample was submitted by this office to the Customs Laboratory for analysis. The sample, a representative retail package, and the component breakdown were examined. The product, which is described as “tissue paper that feels like fabric,” consists a package of five sheets of 50.8cm (W) x 66cm (L) tissue, and is marketed for use as gift wrapping and gift bag filler, as well as for other craft projects. The product has the appearance of a non-woven web of fibers, and is characterized by matting of the fibers and tiny open spaces throughout. The sheets are generally transparent. The tissue is uncoated and colored throughout the mass.
In your submission, you stated that the fiber tissue consists of 100 percent non-woven polyester fiber, and that you believe the product is classifiable under heading 5603, Harmonized Tariff Schedule of the United States (HTSUS). However, Customs’ Laboratory analyzed the fiber tissue and determined that the product was composed of paper fiber. Therefore, classification in heading 5603 is precluded.
The applicable subheading for the fiber tissue will be 4805.91.1090, HTSUS, which provides for Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter: Other: Weighing 150 g/m2 or less: Multi-ply paper and paperboard; bibulous and wrapping paper: Other. The rate of duty will be free.
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/.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division