Ms. Lorianne Aldinger
Rite Aid Pharmacy
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of “Giftwrap”, Item # 9018892 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 “Giftwrap”, Item # 9018892. 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 has a repetitive, design print of the words “Merry Christmas”. The second sample submitted has a repetitive design print of bells and holly. In your letter you stated that the gift wrapping paper measures 40 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 sheets of wrapping paper to be composed of non-coated paper consisting 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, weighing approximately 46.6 g/m2. The item is put up for retail sale.
The applicable subheading for the“Giftwrap” will be 4810.31.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size (con.): Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 g/m2 or less: 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: Giftwrap. 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.
Gwenn Klein Kirschner
National Commodity Specialist Division