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NY J87306




August 1, 2003

CLA-2-48:RR:NC:SP:230 J87306

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.39.4040

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

RE: The tariff classification of tissue paper gift wrap from China.

Dear Ms. Spurbeck:

In your letter dated July 1, 2003, you requested a tariff classification ruling on behalf of your client, Target Stores.

Five samples, each a retail package of folded rectangular sheets of “solid color dyed tissue paper wrap,” were submitted for our review. All of the papers appear to be of the kind typically used to wrap, cover and/or protect gifts placed within boxes or bags for presentation to recipients. Our examination indicates that all of the papers are colored throughout the mass, not surface-colored or printed. You have provided the following descriptions for the five styles:

Target item number 053-00-0555 (style # 65446), 5-sheet package of 2 yellow and 3 orange colored tissue, uncoated, bleached, dyed, 100% of the paper pulp is obtained using the soda/kraft paper process, 14 gsm, 50.8 cm x 66.0 cm unfolded.

Target item number 053-04-0496 (style # 61309), 5 sheets of pink colored tissue, uncoated, bleached, dyed, 100% of the paper pulp is obtained using the soda/kraft paper process, 14 gsm, 50.8 cm x 66.0 cm unfolded.

Target item number 053-08-0238 (style # 65455), 10-sheet package of 2 red, 2 blue, 2 yellow, 2 pink and 2 black colored tissue, uncoated, bleached, dyed, 100% of the paper pulp is obtained using the soda/kraft paper process, 14 gsm, 50.8 cm x 66.0 cm unfolded.

Target item number 053-08-0287 (style # 65318), 5 sheets of blue tissue, uncoated, bleached, dyed, 100% of the paper pulp is obtained using the soda/kraft paper process, 14 gsm, 50.8 cm x 66.0 cm unfolded.

Target item number 053-08-0292 (style # 65323), 10-sheet package of 2 green, 2 pink, 2 purple, 2 blue and 2 light blue colored tissue, uncoated, bleached, dyed, 100% of the paper pulp is obtained using the soda/kraft paper process, 14 gsm, 50.8 cm x 66.0 cm unfolded.

The applicable subheading for all of the above styles of paper will be 4804.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) kraft wrapping paper weighing 150 g/m2 or less. 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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