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NY N009178




April 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.20.0020

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

RE: The tariff classification of paper hand towels from China

Dear Mr. Melzer:

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

Photographs were submitted of paper hand towels in the form of sheets and rolls. The towels are made from recycled materials. These paper hand towels are to be used in conjunction with a wall dispenser as found in public restrooms to dry hands. The sheets measure 9.25 x 9.5 cm and are available in a single fold or multifold style. The rolls come in widths of 8 inches and lengths ranging from 300 to 800 feet per roll. The core diameter is about 1.5” to 2”. The paper comes in two color shades of either Natural (Brown) or White.

The applicable subheading for the Paper Towels will be 4818.20.0020, 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, of paper pulp, paper cellulose wadding or webs of cellulose fibers: Handkerchiefs, cleansing or facial tissues and towels: Towels”. 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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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