The tariff classification of decorated paper bags from China

NY F86580 May 9, 2000 LA-2-48:RR:NC:2:234 F86580 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Erma Tarkington Fritz Companies, Inc. 806 Airpark Center Dr. Nashville, Tennessee 37217 RE: The tariff classification of decorated paper bags from China Dear Ms. Tarkington: In your letter dated April 27, 2000, on behalf of your client, Cracker Barrel Old Country Store, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. They are designated Styles #XB9-014M and #XB9-017M, and described as Christmas Gift Bags. Both samples are bags, open at the top, made of strong brown unbleached paper, resembling in their folded condition small grocers’ bags. When opened, they stand 10” high, and are 7 ½” wide and 4 3/8 “ deep (front to back). They have had fibrous handles attached at the top, to make them resemble “shopping bags”, and they have each been decorated on one outside large face by gluing a fabric two-dimensional figure to the bag. In the case of Style 014M the figure somewhat resembles a “snowman”. In the case of Style 017M the figure somewhat resembles “Santa Claus”. The applicable subheading for these articles will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for : Cartons, boxes, cases, bags and other packing containers, of paper…:Other sacks and bags (not having a base of a width of 40 cm or more): Other (than shipping sacks and multiwall bags). The rate of duty will be 2.1 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division