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NY N009179




April 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.20.0040

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

RE: The tariff classification of facial tissue from China

Dear Mr. Melzer:

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

The facial tissue is an approximately 8” x 8”, 2 ply sheet of paper made from a combination of recycled and virgin materials. The individual tissue box contains 100 – 150 sheets per box. Cartons are packed with approximately 30 – 80 boxes. The product is provided by merchants for consumer use within bathrooms of schools, hotels, offices, commercial buildings and institutions.

The applicable subheading for the facial tissue will be 4818.20.0040, 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: Other”. 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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