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L89027 L8 Ruling Active

The tariff classification of multi-wall paper bags from China.

Issued December 8, 2005 by U.S. Customs and Border Protection.

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L8 L89027 (December 8, 2005)

Tariff classification

HTS codes: 4819.30.0020

Headings: 4819

Product description

The bag, which measures approximately 43 cm wide by 97 cm long, appears to have 3-ply paper walls with a very thin inner liner of plastic sheeting. It has pleated sides that can be extended to a depth of about 14 cm. One end of the bag is open, while a folded, sewn-on paper strip seals the other end.

CBP rationale

The applicable subheading for the above-described “freight shipping bag” will be 4819.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for sacks and bags, of paper or paperboard, having a base of a width of 40 cm or more: shipping sacks and multiwall bags, other than grocers’ bags.

Full text

NY L89027 December 8, 2005 CLA-2-48:RR:NC:SP:234 L89027 CATEGORY: Classification TARIFF NO.: 4819.30.0020 Ms. Heather Gershon Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove Village, IL 60007-2618 RE: The tariff classification of multi-wall paper bags from China. Dear Ms. Gershon: In your letter dated November 25, 2005, you requested a tariff classification ruling on behalf of Air Sea Transport Inc. A sample identified as a “freight shipping bag” was submitted for our examination. The bag, which measures approximately 43 cm wide by 97 cm long, appears to have 3-ply paper walls with a very thin inner liner of plastic sheeting. It has pleated sides that can be extended to a depth of about 14 cm. One end of the bag is open, while a folded, sewn-on paper strip seals the other end. The applicable subheading for the above-described “freight shipping bag” will be 4819.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for sacks and bags, of paper or paperboard, having a base of a width of 40 cm or more: shipping sacks and multiwall bags, other than grocers’ bags. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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