CLA-2-48:OT:RR:NC:2:234
Ms. Kathy M. VonLintel
Expeditors International
19775 Mitchell Avenue
Monument, CO 80132
RE: The tariff classification of tissue paper from Indonesia
Dear Ms. VonLintel:
In your letter dated July 27, 2012, you requested a tariff classification ruling on behalf of your client, Blue Ink Studios/Kerr and Associates.
The ruling was requested on a tissue paper item designated as “Whimsy Cupcakes Collection”, T-208. You submitted a sample for our examination. The tissue paper is wrapped in a clear cellophane wrapper with twenty-four sheets to a package. The subject sample comes in six styles of which there are five solid colors (pink, green, turquoise, hot pink, and white) and one coordinating design-printed cupcake pattern.
The solid color and printed sheets are uniform in every aspect except for weight, thickness, brightness and Mullen Bursting Strength Index. The solid color tissue paper sheets have the following characteristics; weight - 14 grams per square meters; thickness - 28 microns; brightness - 43.5% and Mullen Burst Index - 2.48 kgf (log ram force). The design-printed, tissue paper sheets have the following characteristics; weight -17 grams per square meters, thickness - 45 microns, brightness - 43.5% and Mullen Burst Index - 2.48 kgf (log ram force).
With the exception of the above differences, the tissue paper sheets are all bleached uniformly throughout the mass, uncoated, glazed, colored, 100% of the paper pulp was obtained using the chemical sulfate process and they have an ash content of 0.5 percent. They sheets measure approximately 19 inches x 25 inches, unfolded and have a scalloped edge. You state in your letter that the tissue paper sheets are printed in several designs such as holiday symbols, celebration symbols, artwork, etc. The subject tissue paper will be used as embellishment with gift presentation items such as gift bags.
This set consists of two kinds of paper (unprinted and printed) classifiable in two different tariff headings (4804 and 4811, HTS), and the set will be considered “goods put up in sets for retail sale”, whose essential character cannot be determined. In accordance with General Rule of Interpretation (GRI) 3 (c), HTS, the product will be classified in the heading which occurs last in numerical order.
The applicable subheading for the solid tissue paper sheets will be 4811.90.6010, 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) sheet, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other (than certain specified kinds): 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 (than certain specified kinds): Weighing over 15 grams per square meters but not over 30 grams per square meters: Tissue papers having a basis weight not exceeding 29 grams per square meters, 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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division