The tariff classification of Rolling Tips from China

N050915 February 19, 2009 CLA-2-48:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4813.10.0000 Mr. Joshua F. Kienitz OEC Logistics, Inc. 13100 Alondra Blvd., Suite 100 Cerritos, CA 90703 RE: The tariff classification of Rolling Tips from China Dear Mr. Kienizt: In your letter dated February 4, 2009, you requested a tariff classification ruling on behalf of your client, B.B.K. Tobacco & Food, Inc. You submitted photos of “Elements Paper Rolling Tips” for our review. Your letter included merchandise advertisement and website information for our consideration. You state that the item is a strip of paper measuring 6 cm x 2 cm and imported in booklets of 50 strips per booklet. The strip is to be used in hand rolled cigarettes but should not be confused with rolling papers or wrappers. You state in your letter that the strip is intended to be formed into a short cylinder, 2 cm long and equal in diameter to that of a hand rolled cigarette. The short cylinder is inserted into the unlit end of a hand rolled cigarette in lieu of a filter. The purpose of the strip is to create a spacer at the mouth end of the cigarette preventing the cigarette from becoming soggy and allowing the entire contents of the cigarette to be smoked. The applicable subheading for the “Elements Paper Rolling Tips” will be 4813.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cigarette paper, in the form of booklets or tubes. 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/. Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division