CBP Ruling N045142 — The tariff classification of a "Craft Paper Bag" from China

Tariff classification

Headings: 4819

Product description

Your original request was submitted on October 18, 2008. On November 17, 2008 we responded with a request for a sample of your product. You resubmitted your request with a sample in a letter dated November 20, 2008 which was received by this office on November 24, 2008. You submitted a sample of a “Craft Paper Bag” for our examination. The paper bag is constructed of 94.5% paper and 5.5% polyester mesh fabric. The bag measures approximately 11½” (w) x 4½” (d) x 12½” (h), has double handles and is designed with holes on both sides and a polyester mesh window glued to the front center of the bag. The “Craft Paper Bag” is printed on one side with step by step planting instructions, a diagram, and planting tips for planting and growing bulbs in a flower bed. The purpose of the bag is to be used as a “Mass Planting Bag” or “Growing Bag” for plants.

CBP rationale

The applicable subheading for the “Craft Paper 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 or paperboard.

Full text

N045142 December 17, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. Joseph R. Amore Fitec International Inc. 3525 Ridge Meadow Parkway Memphis, TN 38115 RE: The tariff classification of a “Craft Paper Bag” from China Dear Mr. Amore: In your letter dated November 20, 2008, you requested a tariff classification ruling. Your original request was submitted on October 18, 2008. On November 17, 2008 we responded with a request for a sample of your product. You resubmitted your request with a sample in a letter dated November 20, 2008 which was received by this office on November 24, 2008. You submitted a sample of a “Craft Paper Bag” for our examination. The paper bag is constructed of 94.5% paper and 5.5% polyester mesh fabric. The bag measures approximately 11½” (w) x 4½” (d) x 12½” (h), has double handles and is designed with holes on both sides and a polyester mesh window glued to the front center of the bag. The “Craft Paper Bag” is printed on one side with step by step planting instructions, a diagram, and planting tips for planting and growing bulbs in a flower bed. The purpose of the bag is to be used as a “Mass Planting Bag” or “Growing Bag” for plants. The applicable subheading for the “Craft Paper 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 or 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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