The tariff classification of a Charcolite paper hair foils from Brazil

N359226 March 17, 2026 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4811.59.6000 Mr. Enrico Baldovini CIC Associates 1680 Michigan Avenue, Suite 700 Miami Beach, FL 33139 RE: The tariff classification of a Charcolite paper hair foils from Brazil Dear Mr. Baldovini: In your letter, dated January 19, 2026, you requested a binding tariff classification ruling for Charcolite paper hair foils. The request was returned to you for additional information, which was received by this office on February 26, 2026. Product information and samples were provided for our review. The product under consideration is Charcolite paper hair foils. While the product is referred to as “foils”, it contains no aluminum or metal foil. “Foil” is used herein as a hair salon industry term. The foils measure approximately 11cm by 47cm and are imported in packages of 120 sheets. The foils are constructed of paper printed on one side with the Charcolite logo. The paper is bleached and weighs less than 150 grams per square meter. On the reverse side, the paper is covered with a thin sheet of plastic which is adhered by curved lines of adhesive at regular intervals. The plastic layer, which comes in contact with hair products, can be wiped clean so that the foils can be re-used. The applicable subheading for the Charcolite paper hair foils will be 4811.59.6000, 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: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other: Other. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division