The tariff classification of gift wrapping paper from China

N226877 August 17, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4811.90.8020 Mr. Brian G. Pearce CVS Caremark/CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of gift wrapping paper from China Dear Mr. Pearce: In your letter dated July 18, 2012, you requested a tariff classification ruling. The ruling was requested on four gift wrapping paper items. The items are designated as the “Holiday Wrap Ensemble”, item #812546 and three individual holiday gift wrapping paper items; #891756, #891758 and #897281. Item #812546 is a gift wrapping set which consists of three rolls of gift wrap paper, eight gift bows and eight gift tags. The gift wrap paper is coated on both sides with Kaolin, bleached uniformly throughout the mass, weighs less than 150 g/m2, measures approximately 76.2 cm, and contains less than 95 percent of wood fibers obtained by a chemical process. The rolls of design-printed paper are lithographically printed on one side and the reverse side is a solid white color. The 3½” bows have a press-on/peel-off backing. The gift tags are constructed of die-cut paperboard made into shapes of stars, trees, squares and circles with a white looped thread to facilitate attachment to a gift. The gift cards and gift bows are both in metallic green and silver colors to coordinate with the rolls of holiday gift wrapping paper. All of the items are “packaged together for retail sale” in a clear acrylic wrapper. The gift wrapping paper imparts the essential character of the set. GRI 3(b) noted. Item #891756 is a holiday paper gift wrap which is coated on both sides with Kaolin, bleached uniformly throughout the mass, weighs less than 150 g/m2, measures approximately 76.2 cm and contains less than 95 percent of wood fibers obtained by a chemical process. The paper is lithographically printed on one side with a holiday design accented with glitter and the reverse side is solid white in color. Item #891758 and Item #897281 is a holiday paper gift wrap which is coated on both sides with Kaolin, bleached throughout the mass, weighs less than 150 g/m2, measures approximately 76.2 cm and contains less than 95 percent of wood fibers obtained by a chemical process. Each gift wrap paper is lithographically printed on one side with a holiday design and the reverse side is plain white in color. As per your phone conversation with this office you stated that each of the four rolls of gift wrapping paper weigh less than 150 g/m2. The submitted samples will be returned to you as requested. The applicable subheading for the gift wrapping paper items will be 4811.90.8020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, 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 paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls or 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: Other: Other: Weighing over 30 gm/m2: Gift Wrap (other than tissue ). 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division