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888511 88 Ruling Active

The tariff classification of filter mass paper, for cigarettes, from Switzerland.

Issued August 27, 1993 by U.S. Customs and Border Protection.

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88 888511 (August 27, 1993)

Tariff classification

HTS codes: 4808.30.0000

Headings: 4808

Product description

The laboratory reports that the paper weighs 35.89 grams per square meter, is slightly crinkled (although not "creped", for Customs purposes), is composed of bleached kraft pulp fibers, and is not coated or impregnated. You advised that this paper will be imported on rolls of a width exceeding 15 cm, and is used in the manufacture of cigarette filters, specifically the inner core.

Full text

NY 888511 August 27, 1993 CLA-2-48:S:N8:234 888511 CATEGORY: Classification TARIFF NO.: 4808.30.0000 Mr. Vincent Di Costanzo The Hipage Company, Inc. P.O. Box 7819 Richmond Virginia 23231 RE: The tariff classification of filter mass paper, for cigarettes, from Switzerland. Dear Mr. Di Costanzo: In your letter dated July 19, 1993, to the District Director, Norfolk, on behalf of your client, American Filtrona Company, you requested a tariff classification ruling. Samples were submitted, which have been analyzed by the Customs Laboratory. The laboratory reports that the paper weighs 35.89 grams per square meter, is slightly crinkled (although not "creped", for Customs purposes), is composed of bleached kraft pulp fibers, and is not coated or impregnated. You advised that this paper will be imported on rolls of a width exceeding 15 cm, and is used in the manufacture of cigarette filters, specifically the inner core. The applicable subheading for paper described will be 4808.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) kraft paper, creped or crinkled, whether or not embossed or perforated. The rate of duty will be Free. 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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