CLA-2-48:S:N8:234 880435

Ms. Kathleen Tosi
CITA, Ltd.
710 Peachtree St., N.E.
Suite 219
Atlanta, Georgia 30308

RE: The tariff classification of towels and towelling stock, of paper, from China.

Dear Ms. Tosi:

In your letters dated October 27 1992, et seq., you requested a tariff classification ruling. Samples have been received, and analyzed by the Customs laboratory. Sample #1 is a sheet of white embossed disposable towel material, composed of more than 60 percent chemical wood pulp fibers; the balance is composed of textile fibers.

Sample #2 is a sheet of white, crinkled, reinforced towel material, consisting of two layers of kraft paper, with a grid of textile fiber strands in between the paper reinforcing the sheet.

Both materials will be imported in rectangular sheets, having one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state.

The applicable subheading for the material represented by Sample #1 will be 4803.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Towel stock, of paper, Other than of cellulose wadding. The rate of duty will be Free.

The applicable subheading for the material represented by Sample #2 will be 4808.30.0000, HTS, which provides for: Other (than certain enumerated) kraft paper, creped or crinkled, whether or not embossed or perforated. 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