CLA-2-48:OT:RR:NC:N2:234

Mr. Gary Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of gift wrap from Germany

Dear Mr. Hollis:

In your letter dated October 14, 2008 and received October 21, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.

Two representative samples of SKU #10048060 and SKU #10048061 were submitted for our review. They are stated to be made of bleached paper made from 100% wood fibers that is coated on one side with vacuum transfer metallization and weigh approximately 70-80g/m2. The two rolls have a shiny repetitive design and will be used as a holiday gift wrap. Each roll is approximately 27.5” wide and 60” long according to the information provided by your office.

The applicable subheading for the gift wrap will be 4811.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paper board, cellulose wadding and webs of cellulose fiber, coated, impregnated, covered, surface-covered, surface decorated or printed . . . other than goods described in heading 4803, 4809, or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: 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