10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N353163 N3 Ruling Active

The country of origin marking of paper bags, boxes, and hangtags from China

Issued September 16, 2025 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N3 N353163 (September 16, 2025)

Tariff classification

HTS codes: 1304, 2025, 1930

Headings: 1304, 2025, 1930

Product description

The country of origin marking of paper bags, boxes, and hangtags from China

Full text

N353163
September 16, 2025
MAR-2-48:OT:RR:NC:N5:130
CATEGORY: Marking Ms. Shirley Moore Moore Customs Brokers, Inc. 335 N Oakland Cir McDonough, GA 30253 RE: The country of origin marking of paper bags, boxes, and hangtags from China Dear Ms. Moore: In your letter, dated September 2, 2025, you requested a binding marking ruling on behalf of your client, Brandart SpA. The request addressed imports of paper bags, boxes, and hangtags. Product information and photos were submitted for our review. In your letter, you ask whether the paper bags, boxes, and hangtags are exempt from marking requirements. We note that you have provided photographs of some additional items, for example, printed cards and what appear to be sticker labels. As you have not provided any information on these items, we will not be addressing them in this letter. This letter covers only the folding boxes, corrugated shipping boxes, shopping bags, and hangtags. Each of the items is printed with the “Adam Lippes” logo. Brandart provided certification that the bags, boxes, and hangtags are used by the retail company to package brand products and that they will not be sold individually or to retail customers. The packaging materials will be given away with brand merchandise. Section 304, 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 U.S. 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 U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If the paper bags, boxes, and hangtags are fully manufactured in China, for example, they are to be marked “Made in China” or “Product of China”. Where the articles imported constitute containers, such as the bags and boxes, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported empty depend, in part, on whether the containers are reusable or disposable in nature. Disposable containers imported by

persons or firms who fill them with various products which they sell may be excepted from individual marking pursuant to 19 U.S.C. 1304(a)(3)(D). However, this exception is not applicable if the imported containers are reusable. Thus, the paper bags and boxes may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 134.23, containers are considered reusable if they are either designed for or capable of reuse after the contents have been consumed or impart the essential character to the whole importation. Such containers, whether imported full or empty, must be individually marked to indicate the country of their own origin with a marking such as, "Container Made in China." The same general rules apply to the hangtags. In order to determine whether the bags, boxes, and hangtags are excepted from country of origin marking requirements, it is first necessary to establish whether they are disposable or reusable containers, as well as to ascertain the identity of the ultimate purchaser of the boxes, bags, and hangtags within the meaning of 19 U.S.C.1304. Because the bags, boxes, and hangtags are not durable, and they have no primary use other than to package brand products from the store to the retail customer’s location, we find that they are disposable. The ultimate purchaser is the retail store that provides the bags, boxes, and hangtags as packaging for brand goods. Therefore, if the bags, boxes, and hangtags are imported empty, the outermost container in which they reach the ultimate purchaser is required to be marked to indicate the origin of its contents. To summarize, the individual bags, boxes, and hangtags are excepted from country of origin marking requirements. The outermost containers in which the bags, boxes, and hangtags are imported must be marked with the country of origin. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for) Denise Faingar Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N353163

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.