October 25, 2006 CBP Bulletin Notice on Country of Origin of Printed Gift Tissue Paper
In the October 25, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 40, No. 44), CBP published a notice modifying a ruling and revoking a treatment as follows:
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Modification of ruling; revocation of treatment. CBP is modifying one ruling regarding the country of origin of printed gift tissue paper. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the modification and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 24, 2006.
Printed gift tissue paper. At issue are master rolls of tissue paper imported into Country A from China. The tissue paper is printed (with either designs or colors) on a six-color gravure printing press with ink that is a product of Country A. The printed tissue paper is thereafter cut to size on a computer controlled automatic cutter/slitter. Various printed designs are collated and folded to size by hand. The folded tissue paper is either banded or placed into plastic polybags that are packed into master cartons by hand. In addition, CBP notes that prior to the processing operations performed in Country A, the master rolls of tissue paper could be used to produce products such as crepe paper, crepe paper streamers, toilet seat covers, and other articles.
CBP is issuing HQ 967997 in order to modify HQ 563262, to reflect the proper country of origin marking for the subject tissue paper as China, rather than Country A.
Among other things, CBP contends that decorative tissue paper manufactured to be printed is an article with limited use. It is not further limited by the printing to a degree sufficient to constitute a substantial transformation. Furthermore, the printing does not materially alter the name, character or use of the tissue paper. At the time of importation into Country A, the subject merchandise would properly be referred to as tissue paper. After the printing of the tissue paper, it remains an article properly referred to as tissue paper.
Therefore, CBP states that printing and cutting the plain tissue paper in Country A will not effect a substantial transformation in the Chinese-origin product. Accordingly, CBP finds that the country of origin of tissue paper sheets produced under these circumstances is China.
(See ITT's Online Archives or 08/02/06 news, (Ref: 06081045), for BP summary of proposed HQ967997)
October 25, 2006 CBP Bulletin (Vol. 40, No. 44) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_10252006_no44/