L85423 L8 Ruling Active

The tariff classification of oil-blotting paper in a dispenser, from China.

Issued June 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4818.20.0040

Headings: 4818

Product description

It consists of a 5½-cm-wide roll of lightweight, beige-colored paper held within a cylindrical hard-plastic dispenser. The dispenser is approximately 2 cm in diameter by 6½ cm in length. A desired amount of the paper can be pulled out through a slot in the dispenser and torn off on a serrated edge provided for that purpose. The paper evidently is meant for use in blotting excess oil from the face.

CBP rationale

The applicable subheading for the “oil blotting paper w/ plastic holder” will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for handkerchiefs, cleansing or facial tissues, of paper pulp, paper, cellulose wadding or webs of cellulose fibers.

Full text

NY L85423 June 27, 2005 CLA-2-48:RR:NC:SP:234 L85423 CATEGORY: Classification TARIFF NO.: 4818.20.0040 Ms. Irene Kwok c/o Mr. Zakir Ally C Group HK Ltd./ C Group US Inc. 12 West 57th Street, 5th floor New York, NY 10019 RE: The tariff classification of oil-blotting paper in a dispenser, from China. Dear Ms. Kwok: In your letter dated June 3, 2005, you requested a tariff classification ruling. A sample identified as “oil blotting paper w/ plastic holder” (BIO2105-520A) was submitted for our examination. It consists of a 5½-cm-wide roll of lightweight, beige-colored paper held within a cylindrical hard-plastic dispenser. The dispenser is approximately 2 cm in diameter by 6½ cm in length. A desired amount of the paper can be pulled out through a slot in the dispenser and torn off on a serrated edge provided for that purpose. The paper evidently is meant for use in blotting excess oil from the face. The applicable subheading for the “oil blotting paper w/ plastic holder” will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for handkerchiefs, cleansing or facial tissues, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. 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

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