894637 89 Ruling Active

The tariff classification of paper shopping bags from Korea.

Issued February 17, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.40.0040

Headings: 4819

Product description

It is a flat-bottomed, white paper bag with a base measuring 8 1/2 x 16 cm and a height of 16 cm. The exterior is laminated with a very thin layer of clear plastic, which imparts a glossy appearance. The bag also features braided textile cord carrying handles (fastened through metal grommets near the top), as well as a rectangular sheet of paperboard incorporated in the base as a reinforcement.

CBP rationale

The applicable subheading for the laminated paper shopping 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 894637 February 17, 1994 CLA-2-48:S:N8:234 894637 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. Robert E. Sergi Charles A. Redden, Inc. Hemisphere Center Route 1 & 9 South Newark, N.J. 07114 RE: The tariff classification of paper shopping bags from Korea. Dear Mr. Sergi: In your letter dated February 4, 1994, on behalf of your client, Retail International (Springfield, N.J.), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a flat-bottomed, white paper bag with a base measuring 8 1/2 x 16 cm and a height of 16 cm. The exterior is laminated with a very thin layer of clear plastic, which imparts a glossy appearance. The bag also features braided textile cord carrying handles (fastened through metal grommets near the top), as well as a rectangular sheet of paperboard incorporated in the base as a reinforcement. The applicable subheading for the laminated paper shopping 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%. 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 →