The tariff classification of gift wrapping tissue paper from China

N059718 June 3, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4802.69.3000; 4811.90.6090 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of gift wrapping tissue paper from China Dear Mr. Morse: In your letter dated May 1, 2009, you requested a tariff classification ruling. You submitted a sample of UPC # 7-6023-64712-6, gift wrapping tissue paper, for our examination which will be returned to you as requested. The submitted sample contains ten rectangular sheets of tissue paper which includes five sheets of solid colored tissue paper and five sheets of candy cane printed tissue paper in a repetitive design. The gift wrap tissue paper is “put up for retail sale” in a sealed, clear plastic bag. You submitted an import worksheet with the specifications of the tissue paper. The tissue paper weighs 30 g/m2 and measures approximately 20 inches x 26 inches (50.80 cm x 66.04 cm), when unfolded. As per your telephone call with this office, you stated that more than 10% of the total fiber content consists of fibers obtained by a mechanical process. The items are meant to be used together to accessorize a gift box or bag. Since printed papers are considered processed beyond the scope of heading 4802, HTS (See Note 3 of Chapter 48), this selection of papers must be classified under two separate tariff provisions. The applicable subheading for the solid colored gift wrapping tissue paper will be 4802.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes…of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process. The rate of duty will be Free. The applicable subheading for the candy cane design printed gift wrapping tissue paper will be 4811.90.6090, HTSUS, which provides for other (than certain enumerated) paper, surface-decorated or printed, weighing over 15 g/m2 but not over 30 g/m2. 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/. The merchandise in question may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs and Border Protection. 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