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NY N009176




April 26, 2007

CLA-2-48:RR:E:NC:N2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.30.0000

Mr. Kurt Melzer
PreAct Inc.
400 W. Deming Place, 8G
Chicago, IL 60614

RE: The tariff classification of disposable table napkins from China

Dear Mr. Melzer:

In your letter dated April 2, 2007, you requested a tariff classification ruling.

Photographs were submitted for disposable table napkins which are made from recycled paper. The napkin is constructed of a 2 ply tissue paper that measures approximately 15” x 17”, when fully opened. It is a pre-folded, white paper napkin with a decorative coin edge embossing. The packages are wrapped with a clear plastic in quantities of 100 napkins.

The applicable subheading for the table napkins will be 4818.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibers: Tablecloths and table napkins”. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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