The tariff classification of disposable table napkins from China
Issued April 26, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4818.30.0000
Headings: 4818
Product description
The napkin is constructed of a 2 ply tissue paper that measures approximately 15” x 17”, when fully opened. It is a pre-folded, white paper napkin with a decorative coin edge embossing. The packages are wrapped with a clear plastic in quantities of 100 napkins.
CBP rationale
The applicable subheading for the table napkins will be 4818.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibers: Tablecloths and table napkins”.
Full text
N009176 April 26, 2007 CLA-2-48:RR:E:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4818.30.0000 Mr. Kurt Melzer PreAct Inc. 400 W. Deming Place, 8G Chicago, IL 60614 RE: The tariff classification of disposable table napkins from China Dear Mr. Melzer: In your letter dated April 2, 2007, you requested a tariff classification ruling. Photographs were submitted for disposable table napkins which are made from recycled paper. The napkin is constructed of a 2 ply tissue paper that measures approximately 15” x 17”, when fully opened. It is a pre-folded, white paper napkin with a decorative coin edge embossing. The packages are wrapped with a clear plastic in quantities of 100 napkins. The applicable subheading for the table napkins will be 4818.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibers: Tablecloths and table napkins”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
More rulings on the same tariff codes
A country of origin and marking determination on various paper products
A country of origin determination of various paper products
The marking and classification of Tablecloths, Runners, Napkins and Placemats from Italy
The tariff classification of Tablecloths, Napkins and Placemats from Germany
The tariff classification of napkins from Germany or Italy.
The tariff classification of paper plates and paper napkins from China
The tariff classification of a “hospitality pack” from Vietnam
The tariff classification of a plastic tray, paper napkins and stainless steel spreaders from China
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Candle and Napkin Set from Canada.
The tariff classification of Candles and Napkins Set fromCanada.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →