CLA-2-48:RR:NC:2:234 J80488
Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, Michigan 49504
RE: The tariff classification of Marvel Tissue Wrap, from China
Dear Ms. Young:
In your letter dated January 28, 2003, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested.
The merchandise is paper, designated Marvel Tissue Wrap, UPC # 0-81855-18204, Item # 18204. It is retail packed as 5 20”x 26” sheets, totaling 18 square feet.
You point out that our ruling NY 802399, December 22, 1994 classified it in subheading 4804.39.4040; whereas our ruling NY I81648, June 20, 2002, classified it in subheading 4802.69.3000.
In 1994 wrapping paper, per se, was excluded from the scope of heading 4802 because it was not “paper of a kind used for writing, printing, or other graphic purposes”. Subheading 4804.39.4040 was appropriate.
In 2002, changes were enacted in the HTS which have the effect of removing that particular bar to classification in heading 4802, and when paper meets the present qualifications for classification in heading 4802, it is precluded from heading 4804 by the language of that heading: "other than (paper) of heading 4802.”
If the instant “Marvel Tissue Wrap” has the same specifications as the paper of NY I81648, (as you imply that it does), the applicable subheading will be 4802.69.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain named kinds of paper, of certain pulp content, in certain sheet sizes). The rate of duty will be Free.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division