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NY 886262

July 1, 1993

CLA-2-48:S:N8:234 886262


TARIFF NO.: 4804.39.6040

Mr. John P. Bender
John V. Carr & Son, Inc.
P.O. Box 487
East Boston, MA 02128

RE: The tariff classification of tissue-type wrapping paper from China.

Dear Mr. Bender:

In your letters dated March 26 and May 11, 1993, on behalf of Lovett Industries (Needham, MA), you requested a tariff classification ruling.

The merchandise in question, which you describe as "wrapping paper," is the type of light-weight, thin white paper typically used as a protective packing material inside containers holding giftware, shoes, wearing apparel, etc. In a telephone conversation, you indicated that your client will likely import the paper in clear plastic retail packages containing a number of sheets for use by consumers. It is assumed that the individual sheets will be rectangular, with one side exceeding 15 cm and the other exceeding 36 cm in an unfolded state.

Our laboratory has analyzed the samples you submitted and finds that the paper weighs 18.5 grams per square meter, has a thickness of 0.035 mm and is composed of more than 95% cotton pulp fibers obtained by the sulfate or soda process. It has a burst index of 1.9 kPa/grams/M2 and an ash content of 1.2%.

The applicable subheading for the above-described paper will be 4804.39.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) uncoated kraft paper weighing 150 gsm or less. The rate of duty will be 4%.

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.


Jean F. Maguire

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