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 napkins 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 are disposable table napkins. The napkins are made of NBSK paper fibers, are pre-folded, and have color images of two wine glasses, one filled with white wine and the other filled with red wine. The “Solo” logo is also printed on the napkins. The napkins are sold in quantities of 20, 30, 40 or 50 to a packet, and depending on the quantity within the packet there are 24-48 packets per carton.
The applicable subheading for the disposable table napkins will be 4818.30.0000, 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: Tablecloths and table napkins.” 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 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