NY 862828: The tariff classification of bathroom tissue, paper towelsand facial tissue from Canada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 862828

                                  MAY 07 1991

CLA-2-48:S:N1:234 862828  

CATEGORY:  Classification

TARIFF NO.: 4818.10.0000; 4818.20.0020; 4818.20.0040  

Mr. G. Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7

RE:  The tariff classification of bathroom tissue, paper towels
and facial         tissue from Canada.

Dear Mr. Nicholls:

     In your letter dated April 19, 1991, you requested a tariff
classification ruling.         

     All of the goods in question (manufactured by your
subsidiary, Facelle Company Limited) are "finished consumer grade
tissue products" put up for sale in printed retail packaging. 
Representative samples of the following items were submitted and
will be retained for reference:

     (1)  Bathroom Tissue ("Royale") 

          White   -   (8 roll)   Product Code 24700
          Almond  -   (8 roll)      "      "  24790
          White   -   (4 roll)      "      "  24500
          Almond  -   (4 roll)      "      "  24590
          White   -   (2 roll)      "      "  23700

These are perforated rolls, 10 1/2 cm in width, of 2-ply toilet
paper.

     (2)  Paper Towels

          "Pronto"
              White   -   (1 roll)   Product Code 32200
          "Royale"
              White   -   (1 roll)   Product Code 38200
              Almond  -   (1 roll)      "      "  38290

These are 2-ply paper towels in the form of embossed, perforated
rolls, 28 cm in width.
    

     (3)  Facial Tissue ("Florelle")  

          White   -   Product Code 17500
                  -      "      "  17600
          Almond  -      "      "  17590

These are 2-ply paper facial tissues, approximately 20 x 23 cm
each when unfolded.    

     The applicable subheading for item #1 will be 4818.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for toilet paper.
  
     The applicable subheading for item #2 will be 4818.20.0020,
HTS, which provides for paper towels.

     The applicable subheading for item #3 will be 4818.20.0040,
HTS, which provides for handkerchiefs, cleansing or facial
tissues of paper.

     The rate of duty for each of the above will be 5.3%.   

     Goods classifiable under subheadings 4818.10.0000,
4818.20.0020 and 4818.20.0040, HTS, which have originated in the
territory of Canada, will be entitled to a 2.1% rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                   Sincerely,

                                   

  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport