CLA-2-48:S:N:N1:234 870624
Ms. Laurel Mowatt
Blue Water Creations
#111, 8475 Ontario Street
B.C. V5X 3E8, Canada
RE: The tariff classification of paper napkins, from Japan.
Dear Mr. Mowatt:
In your letter dated December 4, 1992, you requested a
tariff classification ruling.
Samples were submitted, which will be retained for
reference. they are two retail packages of paper napkins,
printed with decorative designs, each package containing 20
sheets, folded. One style is designated "Lotus Rice Paper
Napkins", in 14 inch by 14 inch size, with scalloped edges. the
other style is designated "Silk Effect Fashion Papers, in 34 cm
by 34cm size, also with scalloped edges. You advise that the
makeup of the napkins is 35 percent rayon fiber and 65 percent
wood pulp fiber. Principal use is stated to be "For domestic use
as disposable napkins".
The applicable subheading for the paper napkins as described
will be 4818.30.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Table cloths and table napkins,
of paper. The rate of duty will be 5.3 % ad valorem.
Each sample cellophane wrapped package of napkins is marked,
"Made in Japan", legibly, permanently, and in a conspicuous
place. This fully meets U.S. country of origin marking
requirements for imported merchandise.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport