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NY L85490




June 29, 2005

CLA-2-48:RR:NC:SP:234 L85490

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.90.2000

Ms. Shirley C. Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of gift-wrap paper from England.

Dear Ms. Schmidt:

In your letter dated June 8, 2005, you requested a tariff classification ruling.

The merchandise in question is described as “Christmas wrapping paper” in rolls having a width of 76.2 cm. There are four styles, identified as follows:

Wrap Pink Star Snowflake, sku 2071681
Wrap Red Damask, sku 2071640
Wrap Snowflake Square, sku 2071653
Wrap Gold Damask, sku 2071679

Sample cuttings of each style were submitted for our examination and are being returned to you as requested. Each is a white paper that has been surface-decorated on one side with a colorful, repetitive design. At least part of the design on each style exhibits a metallic appearance. You have stated that the papers have aluminum coatings and are printed with solvent-based inks.

The applicable subheading for all of the above-described papers will be 4811.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) paper, coated, impregnated, surface-colored, surface-decorated or printed : In strips or rolls of a width exceeding 15 cm : Wholly or partly covered with flock, gelatin, metal or metal solutions. 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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