CLA-2-48:RR:NC:2:234 K84005

Ms. Sara Nickles
Howard Hartry, Inc.
P.O. Box 351
San Pedro, California 90733-0351

RE: The tariff classification of Rice Blotting Paper, from China, Hong Kong, or Japan

Dear Ms. Nickles:

In your letter dated February 13, 2004, on behalf of your client, Watermark USA, Inc., you requested a tariff classification ruling for the referenced article. A sample was furnished for our review.

The sample is a plastic pouch containing 6 sheets of rice Blotting Paper. The pouch weight is 1.5 gm and its size is 9 cm x 6.5 cm. The contained sheets of paper are rectangular, measuring 7 cm x 5 cm. They are used on the face to remove oil. The imported pouch of 6 sheets will be included, after importation, in a “Fashion Rescue Kit” that will be sold in retail outlets in the U.S.

The applicable subheading for the product will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Handkerchiefs, cleansing tissues, towels…etc., of paper: Other (than towels). 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