The tariff classification of packaged sets of printed or surface-decorated gift wrap paper from China

NY J86100 July 17, 2003 CLA-2-48: RR: NC: 2:234 J86100 CATEGORY: Classification TARIFF NO.: 4811.90.6000 Ms. Kris Spurbeck Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of packaged sets of printed or surface-decorated gift wrap paper from China Dear Ms. Spurbeck: In your letter dated July 8, 2003, on behalf of your client, Target Stores, you requested a tariff classification ruling for the referenced articles. Samples were submitted, which will be retained for our records. Target item number 053-01-1113 (style number 64531) is a packet of 3 sheets of red tissue, uncoated, bleached, dyed, 100% of the paper pulp obtained using the soda/kraft paper process, 14 GSM, 50.8 cm x 66.0 cm unfolded, and 2 sheets of die cut, star design printed tissue, bleached, 100% of the pulp obtained using the soda/kraft paper process, 20 GSM, 50.8 cm x 66.0 cm unfolded. Target item number 053-04-0206 (style number 65301) is a packet of 3 sheets of light green tissue, uncoated, bleached, dyed, 100% of the paper pulp obtained using the soda/kraft process, 14 GSM, 50.8 cm x 66.0 cm unfolded, and 2 sheets of die cut, baby foot and hand design printed tissue, bleached, 100% of the paper pulp obtained using the soda/kraft paper process, 20 GSM, 50.8 cm x 66.0 cm unfolded. Target item number 053-04-0207 (style number 65302) 3 sheets of purple tissue and two yellow star perforated (die cut) tissue, uncoated, bleached, dyed, 100% of the paper pulp obtained using the soda kraft paper process, 14 GSM, 50.8 cm x 66.0 cm unfolded. Target item number 053-06-0180 (style number 65292) 3 sheets of printed tissue and 2 sheets of die cut, flower design printed tissue, bleached, 100% of the paper pulp obtained using the soda/kraft process, 20 GSM, 50.8 cm x 66.0 cm unfolded. Target item 053-08-0276 (style number 65307) 4 sheets of blue tissue with flower with vase printing, bleached, 100% of the paper pulp obtained using the soda/kraft process, 20 GSM, 45.7 cm x 66.0 cm unfolded and 4 sheets of white tissue coated (surface-colored or decorated, one side) with a clear inorganic compound, 100% of the paper pulp obtained using the soda/kraft paper process, 20 GSM, 45.7 cm x 66.0 cm unfolded. The applicable subheading for these 5 styles will be 4811.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper, …surface-decorated or printed, in rolls or rectangular (including square) sheets of any size, other than goods of the kind described in heading 4803, 4809 or 4810:Other (than certain specified kinds): In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other (than certain specified kinds): Weighing over 15 GSM but not over 30 GSM. The rate of duty will be Free. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division