NY 0862828 - The tariff classification of bathroom tissue, paper towels and facial tissue from Canada. - United States International Trade Commision Rulings

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NY 862828

MAY 07 1991

CLA-2-48:S:N1:234 862828

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.10.0000; 4818.20.0020; 4818.20.0040

Mr. G. Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7

RE: The tariff classification of bathroom tissue, paper towels and facial tissue from Canada.

Dear Mr. Nicholls:

In your letter dated April 19, 1991, you requested a tariff classification ruling.

All of the goods in question (manufactured by your subsidiary, Facelle Company Limited) are "finished consumer grade tissue products" put up for sale in printed retail packaging. Representative samples of the following items were submitted and will be retained for reference:

(1) Bathroom Tissue ("Royale")

White - (8 roll) Product Code 24700
Almond - (8 roll) " " 24790
White - (4 roll) " " 24500
Almond - (4 roll) " " 24590
White - (2 roll) " " 23700

These are perforated rolls, 10 1/2 cm in width, of 2-ply toilet paper.

(2) Paper Towels

"Pronto"
White - (1 roll) Product Code 32200
"Royale"
White - (1 roll) Product Code 38200
Almond - (1 roll) " " 38290

These are 2-ply paper towels in the form of embossed, perforated rolls, 28 cm in width.

(3) Facial Tissue ("Florelle")

White - Product Code 17500
Almond - " " 17590

These are 2-ply paper facial tissues, approximately 20 x 23 cm each when unfolded.

The applicable subheading for item #1 will be 4818.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet paper.

The applicable subheading for item #2 will be 4818.20.0020, HTS, which provides for paper towels.

The applicable subheading for item #3 will be 4818.20.0040, HTS, which provides for handkerchiefs, cleansing or facial tissues of paper.

The rate of duty for each of the above will be 5.3%.

Goods classifiable under subheadings 4818.10.0000, 4818.20.0020 and 4818.20.0040, HTS, which have originated in the territory of Canada, will be entitled to a 2.1% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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