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

Larry Hampel, Esq.
Blank Rome LLP
Watergate 600 New Hampshire Avenue NW
Washington, DC 20037

RE: The tariff classification of paper gift wrap from China

Dear Mr. Hampel:

In your letter dated January 31, 2008, you requested a tariff classification ruling on behalf of your client, Cleo Inc.

Samples were submitted of paper gift wrap and will be returned to you as requested. The samples submitted have been analyzed by the New York Customs Laboratory.

We regret that the timeliness of our reply has been adversely affected by delays in the analysis of the submitted samples by our laboratory.

The merchandise in question is a four-roll pack of paper gift wrap measuring 5.48 m x 76.2 cm (total 16.7 m2). In your letter you describe the gift wrap as printed in a repetitive design, ordinarily in multiple colors. You state that the product will be imported in rolls or folded rectangular sheets. There are four Christmas designs represented as follows: Santa; Bears; Gift box and Ho! Ho! Ho! and Stripes. The lab finds the four sample sheets of wrapping paper to be composed of chemically bleached Kraft pulp fibers, uncoated on both sides and surface decorated or printed on one side. The weight of the four designs is as follows: Santa, 51.5 g/m2; Bears, 51.3 g/m2; Gift box and Ho! Ho! Ho! 51.0 g/m2; and Stripes, 49.9 g/m2.

The applicable subheading for the paper gift wrap will be 4811.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other: Other: Other: Other: Other, weighing over 30 g/m2, Gift wrap (other than tissue). 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