CLA-2-48:OT:RR:NC:2:230
Mr. Leo Ho
United Space Limited
Rm 908, 9F Tower 1
9 Sheung Yuet Road
Kowloon Bay, Hong Kong, CN
RE: The tariff classification of crepe paper and paper streamers from China
Dear Mr. Ho:
In your letter, received June 27, 2014, you requested a tariff classification ruling. A letter notifying you that the ruling would be delayed pending laboratory analysis was sent on July 21, 2014.
The ruling was requested on crepe paper and crepe paper streamers. Two representative samples were submitted for examination. The samples were submitted by this office to the Customs Lab for analysis.
Item # 1406001 is a package of creped, colored paper streamers that are used for decorative purposes. Item # 1406002 is a package of 20” x 7.5’colored crepe paper. It is packaged in a flat state. The crepe paper is used for gift wrapping or craft purposes. In your letter you state that the weight of the streamers and crepe papers are each 30 grams per square meter.
The applicable subheading for the crepe paper will be 4808.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803: Other: Creped or crinkled. The rate of duty will be free.
The applicable subheading for the crepe paper streamers will be 9505.90.4000, HTSUS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division