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NY J84920

May 28, 2003

CLA-2-48:RR:NC:2:234 J84920


TARIFF NO.: 4811.90.4000

Mr. Rick Mosley
Kuehne & Nagel, Inc.
101 Wrangler Drive, Suite 201
Coppell, Texas 75019

RE: The tariff classification of surface-colored or surface-decorated paper tissues from China

Dear Mr. Mosley:

In your letter dated May 20, 2003, on behalf of your client, Tuesday Morning Partners, Ltd., Dallas, Texas, you requested a tariff classification ruling for the referenced papers. Samples were submitted, which will be retained for our records.

The samples are rectangular sheets of dark colored tissue paper, one measuring 20” x 20” and the other measuring 20” x 26”. They are stated to weigh 14 grams per square meter. Each sample has one surface which is plain or of a dull finish, and the other surface shiny. One sheet is designated “Pearlized” and the other as “Metallic”. The “Pearlized” sheet is of the same color on both faces but has been surface-decorated on one face; the “Metallic” sheet has different colors on its faces.

The applicable subheading for the both grades will be 4811.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other (than certain specified kinds): In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Weighing not over 15 grams per square meter. The rate of duty will be 0.3 percent ad valorem.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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