The tariff classification of a paper shopping bag from Korea

N055058 April 16, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Kelly B. Price Infinity Global Packaging 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a paper shopping bag from Korea Dear Ms. Price: In your letter dated March 12, 2009, you requested a tariff classification ruling. The supplier is S&K International Co., Ltd., Seoul, Korea. You submitted a sample designated as “J. Mendel Paper Shopping Bag” (K90122) for our examination which will be returned to you as requested. The small shopping bag is constructed of a sturdy, paperboard designed with the company name, J. Mendel on the center of both exterior sides of the bag. The bag features two corded textile handles attached at the top and a rectangular paperboard liner as reinforcement at the bottom of the bag. It measures approximately 20 cm (w) x 10 cm (d) x 25 cm (h), when opened. The retail customer is given the shopping bag without charge (as a gift) to transport their purchased items. The submitted sample is labeled on the inside with a printed sticker that reads “Made in China”. When imported into the United States, if the country of origin is Korea, the bags must be properly marked “Made in Korea”. The applicable subheading for the paper shopping bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Cartons, boxes, cases and other packing containers, of paper. . ., other sacks and bags, including cones, other." 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/. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. 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