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NY 879548




November 02, 1992

CLA-2-48:S:N1:234 879548

CATEGORY: CLASSIFICATION

TARIFF NO.: 4813.20.0000

Mr. C. Todd Page
Timcorp International Marketing Co. Ltd.
7621 Little Ave., Suite 200
Charlotte, North Carolina 28226

RE: The tariff classification of cigarette paper and plugwrap paper from Indonesia.

Dear Mr. Page:

In your letter dated October 12, 1992, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. They are strips of white cigarette paper, 27 mm wide, to be imported on rolls or bobbins containing 6,000 m per roll or bobbin. You did not furnish samples of "plug wrap", about which you also inquire, but we presume this grade will also be in rolls of a width not exceeding 5 cm.

The applicable subheading for the cigarette paper described, and plug wrap paper for cigarette filters in the same or similar configuration will be 4813.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Cigarette paper, in rolls of a width not exceeding 5 cm. The duty rate will be 4.9 percent ad valorem.

Articles classifiable under subheading 4813.20.0000, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The appropriate Customs officer at the port of entry can elucidate for you the applicable regulations,including "content", "direct shipment", etc.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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