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The tariff classification of Halloween paper gift bags from China
Issued April 11, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N009043 (April 11, 2007)
Tariff classification
HTS codes: 4819.40.0040
Headings: 4819
Product description
The samples of Item # 6544690 are flat-bottomed, coated paper gift bags which come in an assortment of three seasonal designs. The colorful printed bags when opened, measure approximately 3 ½ x 5 ¾ x 11 inches and have a glue-sealed edge. The three bags are decorated, respectively, with various figures of pumpkins and flying bats, scary ghosts and flying bats, and a spooky black house on a hill with flying bats bordered with alternating Halloween pictures.
CBP rationale
The applicable subheading for the paper gift bags will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) sacks and bags, including cones, of paper and paperboard.
Full text
N009043 April 11, 2007 CLA-2-48:RR:NC:2.234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of Halloween paper gift bags from China Dear Ms. Freese: In your letter dated March 20, 2007, you requested a tariff classification ruling. The samples of Item # 6544690 are flat-bottomed, coated paper gift bags which come in an assortment of three seasonal designs. The colorful printed bags when opened, measure approximately 3 ½ x 5 ¾ x 11 inches and have a glue-sealed edge. The three bags are decorated, respectively, with various figures of pumpkins and flying bats, scary ghosts and flying bats, and a spooky black house on a hill with flying bats bordered with alternating Halloween pictures. The applicable subheading for the paper gift bags will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) sacks and bags, including cones, of paper and paperboard. 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 HTSUS 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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