876141 87 Ruling Active

The tariff classification of a paper bag from Hong Kong, China or Taiwan.

Issued July 2, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.40.0040

Headings: 4819

Product description

It is a flat-bottomed paper bag with a base measuring 11 1/2 x 20 cm and a height of 26 cm. The exterior is surface-decorated with solid red and green coloration, and also appears to be coated with a clear plastic film. The bag features textile cord carrying handles and a rectangular sheet of paperboard incorporated in the base as a reinforcement.

CBP rationale

The applicable subheading for the bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sacks and bags of paper or paperboard.

Full text

NY 876141 July 2, 1992 CLA-2-48:S:N1:234 876141 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. Alan Shapiro Permafiber Corporation 109 West 26th Street New York, N.Y. 10001 RE: The tariff classification of a paper bag from Hong Kong, China or Taiwan. Dear Mr. Shapiro: In your letter dated June 29, 1992, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a flat-bottomed paper bag with a base measuring 11 1/2 x 20 cm and a height of 26 cm. The exterior is surface-decorated with solid red and green coloration, and also appears to be coated with a clear plastic film. The bag features textile cord carrying handles and a rectangular sheet of paperboard incorporated in the base as a reinforcement. The applicable subheading for the bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sacks and bags of paper or paperboard. The rate of duty will be 5.3%. Affixed to the sample is a label printed with certain identifying/ manufacturing information, including, in very small type that is somewhat difficult to read, an address in Hong Kong. We realize that this label may be intended for samples only, and may not represent the actual or planned country of origin marking. Please note, however, that the imported product will be required to be marked, legibly and in a conspicuous place, with its country of origin (e.g., "Made in Hong Kong"). To avoid potential difficulties upon entry, it is suggested that this marking be in type of a larger size than that used on the aforementioned label. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →