The tariff classification of blotting tissue from Korea

NY F80638 December 15, 1999 CLA-2-48:RR:NC:2:234 F80638 CATEGORY: Classification TARIFF NO.: 4818.20.0040 Ms. Joanne Balice Import Department CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, Illinois 60195 RE: The tariff classification of blotting tissue from Korea Dear Ms. Balice: In your letter dated December 3, 1999, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a small bound book of paper blotting tissue, Style 28860. The papers are said to be “rice paper”, and measure, when torn from the book to be used, 2 7/8” x 2”. The rear cover of the book is printed with the following instructions: “Gently press tissue over the face. This will lift oil away leaving your skin fresh and clean.” The cover is also clearly printed, “Made in Korea”. The applicable subheading for the Style 28860 paper blotting tissue, as described, will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Handkerchiefs, cleansing or facial tissues and towels (of paper pulp, paper, cellulose wadding or webs of cellulose fibers): Other (than towels). The rate of duty will be 2.6 percent ad valorem. (During calendar year 2000, the rate of duty will be 2.1 percent ad valorem.) 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division