CLA-2-48:OT:RR:E:NC:2:234
Mr. Roger Jones
Franco American Corp.
1051 Monterey Pass Road
Monterey Park, CA 91754
RE: The tariff classification of tissue paper from India or Indonesia
Dear Mr. Jones:
In your letter dated July 10, 2009, you requested a tariff classification ruling.
You submitted specifications of a white tissue paper (or tinted dyed paper) which is imported in rectangular sheets, measures 20 inches x 30 inches (50.80 cm x76.2 cm), weighs 17 g/m2 and has a thickness of 0.035 mm. In a telephone conversation with this office, you stated that the tissue paper is 100% kraft paper. The tissue paper is uncoated, bleached uniformly throughout the mass with more than 10% of the total fiber content consisting of fibers obtained by a chemical sulfate process. The tissue paper has an ash content of 3 - 4% (max), burst strength of 0.34 kg/sq cm (for the 82 brightness shades) and 0.51 kg/sq. cm (for the 92 brightness shades.) The purpose of the tissue paper is to be used for wrapping and packing goods.
The applicable subheading for the tissue paper 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/.
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