N142955 N1 Ruling Active

The tariff classification of a Kraft paper bag from China

Issued February 7, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.40.0040

Headings: 4819

Product description

The article is a reinforced paper bag with double canvas handles and canvas trimmed edges. The unlined paper bag is made of two sheets of Kraft paper glued together. Each sheet is reinforced with parallel yarns apparently glued onto the back (inner surface) of each sheet. The two sheets form the exterior and interior of the unlined bag. The paper bag measures approximately 12 inches (w) x 8inches (d) x 12½” (h). The paper bag has a base width of 8 inches (20.32 cm). The bag is designed to transport and carry goods.

CBP rationale

The applicable subheading for the reinforced paper bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing container, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones: Other.

Full text

N142955 February 7, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. James C. Alberdi A. J. Arango, Inc. 1516 E. 8th Avenue Tampa, FL 33605 RE: The tariff classification of a Kraft paper bag from China Dear Mr. Alberdi: In your letter dated January 13, 2011, you requested a tariff classification ruling on behalf of your client, Hit Promotional Products. The article is a reinforced paper bag with double canvas handles and canvas trimmed edges. The unlined paper bag is made of two sheets of Kraft paper glued together. Each sheet is reinforced with parallel yarns apparently glued onto the back (inner surface) of each sheet. The two sheets form the exterior and interior of the unlined bag. The paper bag measures approximately 12 inches (w) x 8inches (d) x 12½” (h). The paper bag has a base width of 8 inches (20.32 cm). The bag is designed to transport and carry goods. The applicable subheading for the reinforced paper bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing container, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: 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/. 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 the National Import Specialist at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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