CLA-2-48:S:N:N8:234 802600
Mr. Alejandro Tomadin
Future Fibres, Inc.
7837 N.W. 72nd Avenue
Miami, Florida 33166
RE: The tariff classification of toilet tissue paper stock from
Venezuela.
Dear Mr. Tomadin:
In your letter dated September 20, 1994, you requested a
tariff classification ruling.
The merchandise in question is described as tissue paper in
jumbo rolls (over 36 cm in width, we presume) to be imported for
conversion into smaller rolls of bathroom tissue (toilet paper).
The product will be imported in three basic versions having
different compositions: 100% virgin pulp, 100% recycled paper, or
a mixture of both virgin and recycled fibers.
Samples representing each category were submitted and have
been analyzed by our laboratory. The lab finds that all samples
are composed of creped webs of cellulose fibers of open
formation. Specific findings for each type are as follows:
Weight (gsm) % Ash Crepe Ratio (%)
100% Virgin 16.6 0.5 20.9
100% Recycled 22.5 1.2 21.9
Mixed Pulps 14.7 0.9 22.2
The applicable subheading for all of the above-described
goods will be 4803.00.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for toilet or facial tissue
stock,...whether or not creped,...in rolls of a width exceeding
36 cm..., other than cellulose wadding. The rate of duty will be
free.
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
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport