CLA-2-48:OT:RR:NC:2:230
Ms. Paula Messer
Office Depot, Inc.
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of paper shredder lubricant sheets from China
Dear Ms. Messer:
In your letter dated October 2, 2014, you requested a tariff classification ruling.
The ruling was requested on paper shredder lubricant sheets. One representative retail package was submitted for our review. The sample will be retained for future reference.
The item consists of two rectangular pieces of paper that have been coated on their inner surfaces with soybean oil and bound together at the edges. The resulting sheets measure approximately 8.58” (L) x 5.94” (W). The sheets are designed to be inserted directly into a paper shredder to lubricate the cutting blades. The product will be imported in retail packages of 12 sheets.
The applicable subheading for the paper shredder lubricated sheets will be 4811.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol: 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: Other. 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division