The tariff classification of paper gift wrap and ribbon from England.

NY 896078 May 13, 1994 CLA-2-48:S:N:N8:234 896078 CATEGORY: Classification TARIFF NO.: 4811.90.8000; 4823.90.8500 Ms. Vicki L. Ostrom Tuesday Morning Inc. 14621 Inwood Road Dallas, Texas 75244 RE: The tariff classification of paper gift wrap and ribbon from England. Dear Ms. Ostrom: In your letter dated March 15, 1994, you requested a tariff classification ruling. Two samples were submitted and have been analyzed by the New York Customs Laboratory. The first sample is a 50 cm x 150 cm roll of multicolored, floral-patterned paper identified as "Nature's Own" (TM) giftwrap. The lab finds it to be uncoated, surface-decorated paper weighing 43.6 grams per square meter and composed of chemical unbleached pulp fibers and less than 25 percent textile fibers. The applicable subheading for the above-described patterned gift wrap will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) surface-colored, surface-decorated or printed paper, weighing over 30 grams per square meter. The rate of duty will be 2%. (Please note that this classification/duty rate will not necessarily apply to the solid-color gift wrap mentioned in your inquiry. You may wish to submit a sample of that version of the product, together with an indication of when and how the coloration is imparted, for an additional ruling.) The second sample is a 3.2 cm x 2 m roll of "Nature's Own" (TM) ribbon which the lab also finds to be made of decorative, uncoated paper composed of chemical unbleached pulp fibers and less than 25 percent textile fibers. You note that the ribbon has a scalloped edging, of the same material as the body, which has been cut and perforated and applied to the ribbon by a punch-press process. In addition, fine metal wire has been placed between the edging and the ribbon body, thus allowing the ribbon to be bent or shaped into a bow. The applicable subheading for the ribbon, whether solid color or patterned, will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper. The rate of duty will be 5.3%. 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