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NY C82663




January 9, 1998

CLA-2-48:RR:NC:SP:234 C82663

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.20.0040

Mr. Al Andrews
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of facial tissues from Taiwan.

Dear Mr. Andrews:

In your letter dated December 11, 1997, you requested a tariff classification ruling.

A sample identified as "oil blotting tissue" (SKU 059881937) was submitted and is being returned to you as requested. It consists of 75 small (3 1/4" x 2 1/4") sheets of single-ply tissue paper put up in the form of a pad which has been glued (along its top edge) into a matchbook-like cover. The sheets are meant to be torn out and used as facial oil-blotting tissues.

The applicable subheading for the above-described item will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for handkerchiefs and cleansing or facial tissues, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. The rate of duty will be 3.2%.

We note that the sample, which is packed in a disposable clear plastic pouch and will be sold in that condition in your company's retail stores, is not marked with its country of origin. When imported into the United States, the product will be required to be so marked (e.g., "Made in Taiwan"), legibly and in a conspicuous place.

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 212-466-5733.

Sincerely,

Robert B. Swierupski
Director,

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