The tariff classification of paper napkins, from Japan.

NY 870624 JANUARY 30, 1992 CLA-2-48:S:N:N1:234 870624 CATEGORY: Classification TARIFF NO.: 4818.30.0000 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