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NY 802600

November 16, 1994

CLA-2-48:S:N:N8:234 802600


TARIFF NO.: 4803.00.4000

Mr. Alejandro Tomadin
Future Fibres, Inc.
7837 N.W. 72nd Avenue
Miami, Florida 33166

RE: The tariff classification of toilet tissue paper stock from Venezuela.

Dear Mr. Tomadin:

In your letter dated September 20, 1994, you requested a tariff classification ruling.

The merchandise in question is described as tissue paper in jumbo rolls (over 36 cm in width, we presume) to be imported for conversion into smaller rolls of bathroom tissue (toilet paper). The product will be imported in three basic versions having different compositions: 100% virgin pulp, 100% recycled paper, or a mixture of both virgin and recycled fibers.

Samples representing each category were submitted and have been analyzed by our laboratory. The lab finds that all samples are composed of creped webs of cellulose fibers of open formation. Specific findings for each type are as follows:

Weight (gsm) % Ash Crepe Ratio (%)
100% Virgin 16.6 0.5 20.9
100% Recycled 22.5 1.2 21.9
Mixed Pulps 14.7 0.9 22.2

The applicable subheading for all of the above-described goods will be 4803.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet or facial tissue stock,...whether or not creped,...in rolls of a width exceeding 36 cm..., other than cellulose wadding. The rate of duty will be free.

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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