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NY L85873

July 15, 2005

CLA-2-48:RR:NC:SP:234 L85873


TARIFF NO.: 4811.59.4040

Ms. Shirley C. Schmidt
Pier 1 Imports, Inc.
Import Compliance
P.O. Box 961020
Fort Worth, Texas 76161-0020

RE: The tariff classification and country of origin of gift-wrapping paper from Italy via England.

Dear Ms. Schmidt:

In your letter dated June 16, 2005, you requested a tariff classification ruling.

Sample cuttings of two designs of “Christmas wrapping paper” were submitted for our examination and are being returned to you as requested. The two products to be imported are identified, respectively, as “X05 Rollwrap Harlequin Multi Fiesta” (sku 2071612) and “X05 Rollwrap Present/Star/Ornaments” (sku 2071625). Each is a machine-made paper laminated on one side with metallized polyester film (considered a plastics material for tariff purposes) printed with a colorful, repetitive design. The layer of metallized polyester appears to be considerably thinner than the layer of paper. You state that each style of wrapping paper weighs approximately 88 grams per square meter, and will be imported in rolls having a width of 76 centimeters. Evidently, the only difference between the two products is in the nature/appearance of the printed designs that they bear.

The applicable subheading for both styles of wrapping paper will be 4811.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, coated, impregnated or covered with plastics, in strips or rolls of a width exceeding 15 cm. The rate of duty will be Free.

You have noted that although the subject wrapping papers are manufactured in Italy, they will be sent to England for conversion and packaging into “consumer rolls” prior to shipment to the United States. While you did not provide any details of this operation, we assume that the Italian product shipped to England will consist of large master rolls, and that in England these master rolls will be cut (to length and/or width) into the aforementioned 76-cm-wide consumer rolls and then put up in individual retail packages.

In light of this scenario, you ask for a determination of the country of origin of the retail packages imported into the United States. Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines the term “country of origin” to mean the country of manufacture, production or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such country the country of origin within the meaning of Part 134 of the regulations.

In this instance, the goods entering England from Italy are rolls of plastic-covered, design-printed paper. The goods leaving England, bound for the United States, are rolls (albeit smaller) of the same paper. The paper itself does not have a new name or different physical characteristics, and it appears that its Harmonized Tariff classification would be the same both before and after the conversion/ packaging operation in England. We therefore find that the cutting/packaging work performed in England is not consequential enough to constitute a substantial transformation. The country of origin of the paper imported into the U.S. is Italy, and it should be marked accordingly.

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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