Mr. Bruce A. Karassik
34 King Arthur Court
New City, New York 10956
RE: The tariff classification of tissue wrapping paper and paper
ribbon from Thailand.
Dear Mr. Karassik:
In your letter dated September 19, 1994, you requested a
tariff classification ruling. We regret the delay in responding.
The items in question are "tissue paper" (purple, yellow, or
white) and "paper ribbon" (purple or yellow), both of which are
intended to wrap, cover, protect and/or decorate gift packages and
their contents prior to retail sale. Both are said to consist of
machine-made "Thai Saa Rice Paper."
The "tissue paper," offered in nominal weights of 18 and 25
grams per square meter, will be imported in large rolls having a
width of 45 cm. A sample submitted with your inquiry has been
analyzed by the New York Customs Laboratory, which finds it to be
an uncoated, purple sheet of paper composed of chemical (kraft)
bleached cellulosic fibers. The sample has a thickness of 0.10 mm,
a weight of 26.2 gsm, and appears to have been manufactured by an
The applicable subheading for the above-described "tissue
paper" in 45-cm-wide rolls will be 4804.39.4040, Harmonized Tariff
Schedule of the United States (HTS), which provides for other (than
certain enumerated) uncoated kraft wrapping paper weighing 150 gsm
or less. The rate of duty will be free.
You indicate that the "paper ribbon" is made from the same
type of material, but will be imported in 4-inch-wide rolls. A
sample of this product, also submitted with your inquiry, is a
strip of heavily creped, purple-colored paper which actually
measures about 2 inches in width. (It appears that the width may
have been closer to 4 inches before creping.)
The applicable subheading for the above-described "paper
ribbon" will be 4823.90.8500, HTS, which provides for other (non-
enumerated) paper, cut to size or shape. The rate of duty will be
Articles classifiable under subheading 4823.90.8500, HTS,
which are products of Thailand are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport