N055060 N0 Ruling Active

The tariff classification of a paper shopping bag from Korea

Issued April 15, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.40.0040

Headings: 4819

Product description

You submitted a sample of a “John Varvatos Paper Shopping Bag” (K41070) for our examination which will be returned to you as requested. The paper shopping bag is made of strong “brown” paper and is capable of transporting merchandise. It features two knotted, textile handles at the top, as well as a rectangular sheet of paperboard incorporated in the base to serve as reinforcement against the weight of articles being transported in it. The shopping bag measures approximately 23 cm (w) x 15 cm (d) x 36 cm (h) and the name “john varvatos” is printed on the exterior of both sides of the bag.

CBP rationale

The applicable subheading for the paper shopping bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) sacks and bags, of paper or paperboard.

Full text

N055060 April 15, 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. You submitted a sample of a “John Varvatos Paper Shopping Bag” (K41070) for our examination which will be returned to you as requested. The paper shopping bag is made of strong “brown” paper and is capable of transporting merchandise. It features two knotted, textile handles at the top, as well as a rectangular sheet of paperboard incorporated in the base to serve as reinforcement against the weight of articles being transported in it. The shopping bag measures approximately 23 cm (w) x 15 cm (d) x 36 cm (h) and the name “john varvatos” is printed on the exterior of both sides of the bag. The applicable subheading for the paper shopping bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) sacks and bags, 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/. We note that the submitted sample is not marked with its country of origin. When imported into the United States, the product (or its immediate packaging) will be required to be so marked (e.g., “Made in China”), legible, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient. 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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