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

Mr. Roger Jones
Franco American Corp.
1051 Monterey Pass Road
Monterey Park, CA 91724

RE: The tariff classification of tissue paper from China and/or Vietnam

Dear Mr. Jones:

In your letter dated January 6, 2009 you requested a tariff classification ruling. On January 20, 2009, your request for a ruling was returned to you for additional information and a sample. You resubmitted your response dated April 1, 2009 with samples of the tissue paper as requested by this office. The samples submitted have been sent to our New York Customs Laboratory for analysis. You submitted to our office a lab analyses performed by IPS Testing Experts, dated June 9, 2009, of the subject tissue paper for our review. We regret that the timeliness of our reply has been adversely affected by delays in the analysis of the submitted samples by our laboratory.

Based on the lab report you submitted which was performed by IPS Testing Experts, the results showed that the tissue paper sample is made of 100% kraft paper, bleached uniformly throughout the mass, has an ash content of 14.9%, burst strength 4.65% (smooth side up) and 3.90% (rough side up), burst index kPa m2/g 0.950 (smooth side up) and 0.797 (rough side up). You stated in your letter that the white tissue paper is 14 g/m2, uncoated, 15 x 20, 50.8 x 38.1 cm, and .05 mm. The purpose of the tissue paper is to be used for wrapping and packing goods.

The applicable subheading for the tissue paper will be 4804.39.4041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing 150 g/m2 or less: Other: Other: Tissue paper having a basis weight not exceeding 29 g/m2, in sheets. 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/.

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 Patricia Wilson at (646) 733-3037.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division