874156 87 Ruling Active

The tariff classification of Artistic Table Napkins ofVarious Design, from Japan.

Issued June 23, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4818.30.0000

Headings: 4818

Product description

The laboratory now reports that the samples are composed of more than 60 percent by weight of cellulosic pulp fibers and less than 40 percent by weight of textile fibers.

CBP rationale

The applicable subheading for the artistic paper table napkins of various design will be 4818.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Table napkins.

Full text

NY 874156 June 23, 1992 CLA-2-48:S:N1:234 874156 CATEGORY: Classification TARIFF NO.: 4818.30.0000 Mr. H. Ishikawa Nichimen America Inc. 1185 Avenue of the Americas New York, N.Y. 10036 RE: The tariff classification of Artistic Table Napkins of Various Design, from Japan. Dear Mr. Ishikawa: In your letter dated April 30, 1992, your reference C-N-12, B-C-04, you requested a tariff classification ruling. We notified you by letter of May 7, 1992, that the samples of napkins which you had submitted had been referred to the Customs Laboratory for analysis. The laboratory now reports that the samples are composed of more than 60 percent by weight of cellulosic pulp fibers and less than 40 percent by weight of textile fibers. The applicable subheading for the artistic paper table napkins of various design will be 4818.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Table napkins...of... paper. The rate of duty will be 5.3 percent ad valorem. 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

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