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HQ 950683


March 4, 1992

CLA-2 CO:R:C:T 950683 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Katherine T. Underhill
American Tissue Corporation
50 Cabot Court
Hauppauge, NY 11788

RE: Classification of paper sticks

Dear Ms. Underhill:

This letter is in response to your inquiry of October 29, 1991, requesting the tariff classification of "paper sticks" from Germany.

FACTS:

The merchandise at issue, designated by you as paper sticks, is used for the manufacture of cotton swabs. You state that the sticks are made from large rolls of paper which are cut into pieces, moistened, and then wound very tightly into rod-like objects, having a diameter of 2.5 millimeters. The 14-inch long "master sticks" are then cut into smaller pieces having a length of 70 millimeters, which are dried, packed, and shipped to the United States. You also note that this merchandise is made of "paper/starch/water."

You have submitted samples of the raw material (sheets of paper) used to make the paper sticks, the paper sticks, and cotton swabs made of the paper sticks.

ISSUE:

What is the tariff classification of the merchandise at issue under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 4823, HTSUSA, provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. You contend that the merchandise at issue is classifiable under subheading 4823.90.1000, HTSUSA, which provides for other, of paper pulp.

The Dictionary of Paper, 4th Edition (1980), at page 330 defines the term "pulp" as "fibrous material prepared from wood, cotton, grasses, etc., by chemical or mechanical processes for use in making paper or cellulose products." The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state at page 669 that for the purposes of Heading 4823 and of the relevant Explanatory Notes, the term "paper pulp" means all the products of headings 4701 to 4706, that is to say pulp of wood or of other fibrous cellulosic material. In addition the Explanatory Notes state at page 664 that paper consists essentially of the cellulosic fibers of the pulps of Chapter 47 felted together in sheet form.

According to your submissions, the paper sticks at issue are made from rolls of paper. They are thus not made directly from products classifiable in headings 4701 to 4706: paper pulp. Consequently, according to the Explanatory Notes and the information furnished by the manufacturer, this merchandise would not be considered an article of paper pulp. This merchandise, therefore, is not classifiable under subheading 4823.90.1000.

HOLDING:

The merchandise at issue is classified under subheading 4823.90.8500, HTSUSA, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, other, other, other, other, other. The rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director

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