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NY J86932

October 31, 2003

CLA-2-48:RR:NC:2:234 J86932


TARIFF NO.: 4802.10.0000, 4802.54.3000

Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, Minnesota 55403

RE: The tariff classification of tissue wrapping paper from China

Dear Ms. Spurbeck:

In your letter dated July 24, 2003, you requested a tariff classification ruling for the referenced merchandise. Samples were furnished, which were forwarded to the Customs Laboratory for analysis. The Laboratory’s report has now been received.

The merchandise is designated Target item number 053-08-0275 (style number 65306) and is a paper-wrapped package of 6 sheets of tissue wrapping paper, to be used as “gift wrap”. The sheets measure 45 cm x 66 cm in unfolded condition. Three (3) sheets are green in color; three (3) are yellow.

The green sheets, designated “premium”, measure 0.1 mm in thickness, and are described by the Laboratory as “hand made wrap tissue paper”.

The applicable subheading for these will be 4802.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Handmade paper and paperboard. The rate of duty will be 0.2 percent ad valorem.

The yellow sheets, designated “solid”, have been dyed uniformly throughout the mass, and are composed of chemical bleached kraft pulp fibers. They weigh 15.2 grams per square meter, have 7.3% ash content, and a brightness of 60.4 %.

The applicable subheading for these will be 4802.54.3000, HTS, which provides for: Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposesin rectangular sheets, of any size, other than paper of heading 4801 or 4803: Other (than certain named kinds): Not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers: Weighing less than 40 grams per square meter: In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other (than writing paper or India and bible paper). The rate of duty will be Free.

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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