CLA-2-48:OT:RR:NC:N4:234
Robert Field Barnes
General Manager
Robert F. Barnes Customs Brokers
216 E Rhapsody Drive
San Antonio, TX 78216
RE: The tariff classification of a box of tissues from Germany or Italy.
Dear Mr. Barnes:
In your letter dated April 7, 2016, on behalf of Victor Group Europaalee, you requested a tariff classification ruling. Photos were provided
The merchandise concerned is a box of facial tissues containing 150 2-ply tissues. The tissues are bi-folded in the box. The tissues may or may not contain fragrances when imported. The tissues measure 21 centimeters by 21 centimeters. This product is generally used to blot excess oil from the face or to remove nasal discharge. Within the photos provided a company logo “Solo Cosmetic” is identified.
The applicable subheading for the “Solo Cosmetic” box of facial tissues, not containing cosmetic fragrances, will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Handkerchiefs, cleansing or facial tissues and towels: Other.” The rate of duty will be free.
At this time, this office is unable to issue a ruling on the “Solo Cosmetic” box of facial tissues with fragrances as additional information is needed. For each box of tissues, provide a costed bill of materials to include: unique product number, description associated with product number and cost associated with product number. Identify chemically and by trade name the fragrance or fragrances for each box of tissues. Further, identify any pharmaceutical substances that may be applied to the bi-folded tissues.
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 https://hts.usitc.gov/current.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division