CLA-2-48:OT:RR:NC:2:234
Ms. Sandy Wieckowski
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Bldg. M2, Suite 110
Romulus, MI 48174
RE: The tariff classification of tissue paper from China. Correction to Ruling Number N044082
Dear Ms. Wieckowski:
This replaces Ruling Number N044082, dated December 11, 2008, which contained a clerical error. A complete corrected ruling follows.
In your letter dated November 7, 2008, you requested a tariff classification ruling on behalf of your client, Hallmark Cards, Inc.
You submitted three samples of tissue papers identified as SKU PUR0 (purple), SKU WHI0 (white) and SKU LTB0 (light blue) for our examination which will be returned to you as requested. Each sheet measures approximately 20” x 26” unfolded and 100% of the total fiber content consists of fibers obtained by a chemical sulfate process. All of the tissue papers are uncoated, bleached and colored throughout the mass. The colored tissue will be used with gift presentation items such as gift bags and boxes. The tissue papers also consist of these additional features:
PUR0 (purple) weighs 18 grams per square meter, contains an Ash Content of 0.73%, an ISO Brightness of 15.5% and a Burst Index of 1.65 kPa.m2g.
WHI0 (white) weighs 17.4 grams per square meter, contains an Ash Content of 0.26%, an ISO Brightness of 81.1% and a Burst Index of 2.14 kPa.m2g.
LTB0 (light blue) weighs 19.5 grams per square meter, contains an Ash Content of 0.47%, an ISO Brightness of 68.2% and a Burst Index of 1.13 kPa.m2g.
The applicable subheading for SKU PUR0, WHI0 and LTB0 tissue papers will be 4804.39.4041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing 150 g/m2 or less: Other: Other: Tissue paper having a basis weight not exceeding 29 g/m2 , in sheets. 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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