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

Ms. Lorianne Aldinger
Rite Aid Pharmacy
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of “Holographic Giftwrap”, Item # 9018893 from China.

Dear Ms. Aldinger:

In your letter dated May 29, 2013, you requested a tariff classification ruling. We apologize for the delay as we were awaiting lab analysis.

The ruling was requested on “Holographic Giftwrap”, Item # 9018893. You submitted two samples for our examination. Samples were submitted and have been analyzed by the New York Customs Laboratory.

The item is an assortment of six individual rolls of gift wrapping paper. The first sample submitted is red wrapping paper with a repetitive, design print of Christmas bells. The second sample is gold wrapping paper. In your letter you stated that the gift wrapping paper measures 30 square feet. The intended use of the item is to wrap Christmas gifts. All six styles are the same in composition with the only difference being the Christmas design on the paper. The lab finds the rolls of wrapping paper to be composed of two layers, paper (bottom) and polypropylene (top). The paper layer consists of approximately 95 percent wood pulp fiber produced by a chemical process, and 5 percent hardwood pulp fibers produced by a mechanical process. The lab also finds the paper to be bleached uniformly, with the red wrapping paper weighing approximately 70.2g/m2 and the gold 68.2 g/m2. The item is put up for retail sale.

The applicable subheading for the “Holographic Giftwrap”, 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 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: 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 Albert Gamble at (646) 733-3037.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division