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NY J86101





July 18, 2003

CLA-2-48:RR:NC:2:234 J86101

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.90.4000, 4811.90.6000

Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, Minnesota 55403

RE: The tariff classification of sets of printed and surface-decorated gift wrap tissue, from China

Dear Ms. Spurbeck:

In your letter dated July 9, 2003, on behalf of your client, Target Stores, you requested a tariff classification ruling for the referenced merchandise. Samples were submitted, which will be retained for our records.

Target item number 053-00-0544 (style number 65445) is a pack of 3 sheets of red tissue, uncoated, bleached, dyed, 100% of the paper pulp obtained using the soda/kraft paper process, 14 GSM, 50.8 cm x 66.0 cm unfolded, and 2 sheets of printed oriented polypropylene, 17 GSM, 50.8 cm x 66.0 cm, unfolded.

Target item number 053-00-2548 (style number 61348) is a pack of 6 sheets of yellow, 18 sheets of white tissue, uncoated, bleached, dyed, 100 % of the paper pulp obtained using the soda/kraft paper process, 14 GSM, 45.7 cm x 66.0 cm unfolded, and 6 sheets of balloon design printed tissue, bleached, 100 % of the paper pulp obtained using the soda/kraft paper process, 20 GSM, 45.7 cm x 66.0 cm unfolded.

Target item number 053-01-1032 (style number 65461) is a pack of 5 sheets of spray paint design printed tissue, bleached, 100 % of the paper pulp obtained using the soda/kraft process, 20 GSM, 50.8 cm x 66.0 cm unfolded.

Target item number 053-01-1115 (style number 65433) is a pack of 3 sheets of blue and 2 sheets of green tissue, coated (surface-decorated) with a clear inorganic compound, bleached, dyed, 100 % of the paper pulp obtained using the soda/kraft paper process, 21 GSM, 50.8 cm x 66.0 cm unfolded.

Target item number 053-01-1116 (style number 65434) is a pack of 3 sheets of dark blue tissue, uncoated, bleached, dyed, 100 % of the paper pulp obtained using the soda/kraft paper process, 14 GSM, 50.8 cm x 66.0 cm unfolded, and 2 sheets of white tissue with plastic sequins that are mixed in with the paper pulp, uncoated, bleached, dyed, 100 % of the paper pulp obtained using the soda/kraft paper process, 15 GSM, 50.8 cm x 66.0 cm unfolded.

The applicable subheading for Target item numbers 053-00-0544 (style number 65445) and 053-01-1116 (style number 65434) will be 4811.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Papersurface-decorated or printedin rectangular (including square) sheets of any size: Other (than certain specified kinds): Weighing not over 15 GSM. The rate of duty will be 0.3 percent ad valorem.

The applicable subheading for Target item number 053-00-2548 (style number 61348); Target item number 053-01-1032 (style number 65461); and Target item number 053-01-1116 (style number 65434) will be 4811.90.6000, HTS, which provides for: Papersurface-decorated or printedin rectangular (including square) sheets of any size: Other (than certain specified kinds): Weighing over 15 GSM but not over 30 GSM. The rate of duty will be Free.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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