CLA-2-48:OT:RR: NC:4:434
Matthew Williams
John A. Steer Co.
1227 N. 4th Street
Philadelphia, PA 19122
RE: The tariff classification of paper rolls from China
Dear Mr. Williams:
In your letter, dated May 23, 2023, you requested a tariff classification ruling on behalf of your client, Keystone Safety. A sample of one item and a detailed description of both items were submitted for our review.
The items under consideration are disposable “exam table paper rolls” that come in two different compositions.
Item 1, “Exam Table Paper Roll,” is made from 100% virgin wood pulp paper. Item 2, “Exam Table Paper Roll Polybacked,” is constructed of a 19.5mic layer of paper laminated to a 13mic layer of polyethylene (PE) plastic backing. They are sold in various sized rolls, all measuring between 125’ and 225’ in length and coming in three widths: 18”, 21” and 24”. The surface can be creped or smooth. The paper is designed to be used primarily in hospitals and other clinical settings to be absorbent and lead to less noise, less slipping and greater patient comfort.
The applicable subheading for the exam table paper rolls will be 4803.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4803.00.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4803.00.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division