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NY K81084

November 28, 2003
CLA-2-48:RR:NC:SP:234 K81084


TARIFF NO.: 4811.90.8000; 3307.90.0000

Mr. Samuel N. McClure
Central Carolina Shipping, Inc.
P.O. Box 19234
Charlotte, N.C. 28219

RE: The tariff classification of perfumed drawer-liner paper and sachets, from China.

Dear Mr. McClure:

In your letter dated November 2, 2003, you requested a tariff classification ruling on behalf of I-Play (Asheville, NC).

A sample was submitted for our examination. It is a retail box containing six identical “drawer liners” and one “free” sachet, included as a bonus. Each drawer liner is a 17½” x 24” rectangular sheet of scented paper, printed on one side with a repetitive design. The papers are not coated and do not have an adhesive surface. Based on our examination, it is assumed that the papers weigh more than 30 grams per square meter. The accompanying sachet is a small, sealed satin-fabric bag (approximately 2½” x 3”) containing unidentified scented material. Since the sachet and the papers would not necessarily be used together, they will be classified separately.

The applicable subheading for the drawer-liner sheets will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper, surface-colored, surface-decorated or printed, in rolls or rectangular sheets, of any size, other (than certain enumerated kinds) weighing over 30 g/m2. The current rate of duty is 0.2%. Effective January 1, 2004, the rate of duty will be free.

The applicable subheading for the sachet will be 3307.90.0000, HTS, which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4% (unchanged in 2004).

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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