CLA-2-48:RR:NC:SP:234 H80214
Ms. Naoko Sato
1533 S. Bundy Dr.
Los Angeles, CA 90025
RE: The tariff classification of oil-blotting facial tissues from Japan.
Dear Ms. Sato:
In your undated letter received here on April 25, 2001, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.
Sample “A” is a 2½” x 3¼” sheet of thin, beige-colored paper described as facial tissue used to blot excess oil on the face. You state that the imported product will consist of 50 of these sheets packed in a bi-fold paper cover/holder. An inside surface of the cover will incorporate an “acrylic reflective piece” to serve as a mirror.
Sample “B” is a sheet of paper that appears to be the same as “A”, except that it has a darker color. The imported product in this instance will consist of 30 of these sheets packed in a paper “slip folder.”
The applicable subheading for both versions of the packaged blotting tissues will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for handkerchiefs, cleansing or facial tissues, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. The rate of duty will be 1.6%.
The individual tissue packs (each of which will be imported in a clear plastic bag) must be marked to indicate their country of origin (e.g., “Made in Japan”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient.
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 Carl Abramowitz at 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division