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The tariff classification of a paper gift bag from China
Issued January 24, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N004876 (January 24, 2007)
Tariff classification
HTS codes: 4819.40.0040
Headings: 4819
Product description
The sample is a flat-bottomed brown paper bag measuring approximately 3-3/4” wide x 1-1/2” deep x 4” high. The bag has two handles made of twisted paper cord. The front of the bag is decorated with a felt heart printed with a Santa face and the words “Ho Ho Ho.”
CBP rationale
The applicable subheading for item # 2480-10, “Bag – Ho Ho Ho” will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other sacks and bags of paper or paperboard.
Full text
N004876 January 24, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Holly VanDeusen Darice 13000 Darice Parkway, Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of a paper gift bag from China Dear Ms. VanDeusen: In your letter dated December 15, 2006, on behalf of the importer, Lamrite West Inc., you requested a tariff classification ruling. The ruling was requested on a paper bag, item # 2480-10, “Bag - Ho Ho Ho.” A sample of the item was submitted, which will be returned to you as you requested. The sample is a flat-bottomed brown paper bag measuring approximately 3-3/4” wide x 1-1/2” deep x 4” high. The bag has two handles made of twisted paper cord. The front of the bag is decorated with a felt heart printed with a Santa face and the words “Ho Ho Ho.” You state that the bag will be used for Christmas gifts and suggest classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for articles for Christmas festivities. However, packagings of paper are excluded from classification in heading 9505 (Explanatory Notes for heading 9505). The applicable subheading for item # 2480-10, “Bag – Ho Ho Ho” will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other sacks and bags of paper or paperboard. The rate of duty will be free. 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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