CBP Ruling N032635 — The tariff classification of a gift bag from Hong Kong

Tariff classification

Headings: 4819

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of a Superman Cape Gift Bag (sku# 3JPB259lL) for our examination which will be returned to you as requested. The paper bag measures approximately 10½” (w) x 5½” (d) x 13½” (h). The gift bag has poly twist handles and a textile cape that hangs over the outside of the bag. The bag is decorated on the front and back with a printed Superman torso that has a red “S” on the front and a removable red cape on the back. The shoulder tabs of the cape are attached with Velcro pieces at the back of the gift bag. There are nylon straps attached from the top of the gift bag to its bottom to convert the bag into a backpack. The nylon straps are not detachable. The gift bag/backpack and Superman cape are considered composite goods in accordance with General Rules of Interpretation 3(b). The essential character is imparted by the gift bag, therefore, the Superman Cape Gift Bag will be classified under the HTS number for the gift bag.

CBP rationale

The applicable subheading for the paper gift bag 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.

Full text

N032635 July 24, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a gift bag from Hong Kong Dear Ms. Wieckowski: In your letter dated June 27, 2008, you requested a tariff classification ruling on behalf of your client, Hallmark Cards. You submitted a sample of a Superman Cape Gift Bag (sku# 3JPB259lL) for our examination which will be returned to you as requested. The paper bag measures approximately 10½” (w) x 5½” (d) x 13½” (h). The gift bag has poly twist handles and a textile cape that hangs over the outside of the bag. The bag is decorated on the front and back with a printed Superman torso that has a red “S” on the front and a removable red cape on the back. The shoulder tabs of the cape are attached with Velcro pieces at the back of the gift bag. There are nylon straps attached from the top of the gift bag to its bottom to convert the bag into a backpack. The nylon straps are not detachable. The gift bag/backpack and Superman cape are considered composite goods in accordance with General Rules of Interpretation 3(b). The essential character is imparted by the gift bag, therefore, the Superman Cape Gift Bag will be classified under the HTS number for the gift bag. The applicable subheading for the paper gift bag 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. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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