United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 800857 - NY 801025 > NY 800945

Previous Ruling Next Ruling
NY 800945

September 5, 1994

CLA-2-48:S:N8:234 800945


TARIFF NO.: 4818.10.0000

Ms. Ramona Bodalski
C. Martin Taylor & Co., Inc.
2831 Talleyrand Ave.
Jacksonville, Florida 32206

RE: The tariff classification of toilet tissue, of cotton, from China

Dear Ms. Bodalski:

In your letter dated August 5, 1994, to the District Director of Customs, Tampa, Florida, on behalf of your client, Multi-Soft Products, Inc., you requested a tariff classification ruling.

A sample was submitted, which will be retained for reference. It is a plastic bag, printed, which serves as the retail selling package for four rolls of toilet tissue, enclosed. The toilet tissue is made of 2-ply cotton sheets, 280 sheets per roll, with each sheet measuring 138 x 112 mm. Neither the toilet tissue nor the plastic sales container is marked to indicate that the tissue is the product of China.

The product is called, "Cotton Tail" (tm), is stated to be "Tree Free" and "Biodegradable", and in a new "flat roll" configuration. Aside from this flatness, the roll of toilet tissue is of the standard appearance of toilet tissue normally sold in the United States.

The Customs Laboratory has analyzed the tissue, and reports that it is paper (and not non-woven textile or other material) consisting entirely of cotton fibers of less than 4 mm in length.

The applicable subheading for "Cotton Tail" (tm) toilet tissue in rolls, ready for retail sale, will be 4818.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Toilet paper. The rate of duty will be 5.3 percent.

The plastic bag in which the paper will reach the ultimate purchaser in the United States is required to be marked to indicate that the paper is made in China. Such marking must be on either the front or back surfaces of the bag (those surfaces which already bear printing on them) in a conspicuous place. It must be legible, in the English language, and be of sufficient permanence so that it may reasonably be expected to reach the ultimate purchaser at retail, in normal handling.

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.


Previous Ruling Next Ruling

See also: