CBP Ruling B81684 — The tariff classification of paper gift bags from Thailand.

Tariff classification

Headings: 4819

Product description

They are flat-bottomed paper "gift bags" with dual, twisted cord handles. Although they are basically conventional in appearance and construction, the bags are composed of hand-made "saa" (mulberry) paper, which has a rough, stucco-like surface texture. Like the paper itself, the handle cords are also said to be made from fibers obtained from the bark of the mulberry tree. You indicate that the bags (as represented by the three samples) will be supplied in the following sizes, in a variety of colors and design patterns: 1) Small: 10 x 8.5 x 3 cm 2) Medium: 19.5 x 16.5 x 3 cm 3) Large: 13 x 4 x 4 inches

CBP rationale

The applicable subheading for the hand-made paper gift bags will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sacks and bags, including cones, of paper.

Full text

NY B81684 February 13, 1997 CLA-2-48:RR:NC:SP:234 B81684 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. Darren Stepanik Tribal Fiber 2541 Bluff Street Boulder, CO 80304 RE: The tariff classification of paper gift bags from Thailand. Dear Mr. Stepanik: In your letter dated January 23, 1997, you requested a tariff classification ruling. Three samples were submitted and will be retained for reference. They are flat-bottomed paper "gift bags" with dual, twisted cord handles. Although they are basically conventional in appearance and construction, the bags are composed of hand-made "saa" (mulberry) paper, which has a rough, stucco-like surface texture. Like the paper itself, the handle cords are also said to be made from fibers obtained from the bark of the mulberry tree. You indicate that the bags (as represented by the three samples) will be supplied in the following sizes, in a variety of colors and design patterns: 1) Small: 10 x 8.5 x 3 cm 2) Medium: 19.5 x 16.5 x 3 cm 3) Large: 13 x 4 x 4 inches The applicable subheading for the hand-made paper gift bags will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sacks and bags, including cones, of paper. The rate of duty will be 3.7%. Articles classifiable under subheading 4819.40.0040, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. We note that the samples are not marked with their country of origin. When imported into the United States, they will be required to be so marked (e.g., "Made in Thailand"), legibly and in a conspicuous place. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19C.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 Carl Abramowitz, at (212) 466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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