The tariff classification of tissue paper from Malaysia

N253785 August 12, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4811.90.8050 Mr. Quinn O’Rourke LaCrosse Footwear Inc. 17634 NE Airport Way Portland, OR 97230 RE: The tariff classification of tissue paper from Malaysia Dear Mr. O’Rourke: In your letter dated May 19, 2014 you requested a tariff classification ruling. A letter notifying you that the ruling would be delayed pending laboratory analysis was sent on June 3, 2014. The ruling was requested on tissue paper. A representative sample section and component breakdown were submitted for examination. The sample section was submitted by this office to the Customs Lab for analysis. The merchandise in question is printed tissue paper that will be used in the packaging of boots that are produced in the U.S. The tissue paper consists of a repetitive, design-printed pattern of the company’s logo. You state in your letter that the design-printed tissue paper weighs 33 g/m2 or less and is coated with a flood varnish. The New York Customs Laboratory has determined that printed tissue paper has a weight of 33.7 g/m2. The applicable subheading for the tissue paper will be 4811.59.4040, 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 of 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 g/m2: Other. 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 Laurel Duvall at LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division