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NY M82001

September 8, 2006

CLA-2-48:RR:NC:SP:234 M82001


TARIFF NO.: 4802.54.3000; 4819.50.4040; 4819.50.4060

Ms. Lea Ford
John S. Connor, Inc.
799 Cromwell Park Drive, Suites A-G
Glen Burnie, MD 21061

RE: The tariff classification of tissue wrapping paper and paperboard gift box kits from China.

Dear Ms. Ford:

In your letter dated March 22, 2006, you requested a tariff classification ruling on behalf of The Lindy Bowman Company. Four samples were submitted for our examination.

The first sample consists of five 20” x 24” sheets of white tissue wrapping paper put up for retail sale in a sealed cellophane package. The paper has been analyzed by our laboratory, which finds that it is composed of chemical bleached kraft pulp fibers, weighs 16.9 grams per square meter, and is not coated or impregnated. The lab also finds that the paper meets the requirements of Note 5(e) of Chapter 48, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the above-described tissue paper will be 4802.54.3000, HTSUS, which provides for uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes : other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process : weighing less than 40 g/m2: 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: other (than certain enumerated kinds). The rate of duty will be Free.

The second sample is a rigid, non-corrugated paperboard “apparel box” consisting of a bottom section and a removable lid. All interior and exterior surfaces are suitably design-printed for gift-giving purposes. A textile ribbon and sheets of tissue paper are permanently affixed to the interior of the box in such a way that a gift can be attractively packaged without the need for any additional materials. A pressure-sensitive paper seal is also included. The box will be supplied in various sizes, e.g., 11” x 14½” x 3½”(H).

The applicable subheading for the complete “apparel box” with fixed ribbon, tissue and seal will be 4819.50.4040, HTSUS, which provides for other (than certain enumerated) packing containers, of paper or paperboard: rigid boxes and cartons. The rate of duty will be Free.

The third sample, a “Gift Wrap in a Snap” kit, consists of four flattened folding gift boxes, each accompanied by a sheet of custom-fitted, colorful gift wrap paper and also some white tissue paper, all shrink-wrapped together in a clear plastic retail package. The boxes, which are made of unprinted, non-corrugated paperboard measuring about 0.42 mm in thickness, have plain white exteriors and plain gray interiors. Each consists of two pieces (a lower portion and a removable cover), and measures 8½” x 11½” x 1-5/8”(H) when set up. One side of the accompanying sheet of gift wrap is design-printed, while the reverse side bears marks, numbers and adhesive strips to guide the user in applying it to the exterior of the box. The tissue paper can be used as gift-wrapping/packing material within the box. The kit is intended to enable the purchaser to wrap gifts without the need for tape, scissors or measuring.

The applicable subheading for the complete “Gift Wrap in a Snap” kit will be 4819.50.4060, HTSUS, which provides for other (non-enumerated) packing containers, of paper or paperboard. The rate of duty will be Free.

The fourth sample, identified as a “rigid set up box,” is a rigid, design-printed paperboard box consisting of two pieces, a main (lower) portion and a removable lid. It is accompanied by two sheets of white tissue paper to assist the user in packing a gift within the box. The product will be supplied in various sizes, e.g., 6½” x 6½” x 5”(H).

The applicable subheading for the complete “rigid set up box” with tissue will be 4819.50.4040, HTSUS, which provides for other (than certain enumerated) packing containers, of paper or paperboard: rigid boxes and cartons. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The tissue paper and the folding gift boxes may be subject to antidumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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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