The tariff classification of "Halloween Paper Sacks" from China

PD A84357 June 26, 1996 CLA-2-48:S:N:N4:E18 A84357 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. Michael Rosbach Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of "Halloween Paper Sacks" from China Dear Mr. Rosbach: In your letter dated June 5, 1996 you requested a tariff classification ruling on behalf of Rite Aid Corporation. Your letter identifies the item as a paper bag (Rite Aid item #960370) printed with a Halloween design featuring a picture of a witch on a broomstick surrounded by bats. The bag is available in three assorted designs and is primarily intended to hold trick or treat goodies or party items. It measures 8.75 inches tall by 5.25 inches wide. The applicable subheading for the Halloween paper sack will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sacks and bags of paper. The rate of duty will be 4.2%. It has been noted that the sample submitted is not marked to indicate its country of origin. In accordance with Section 134.11 of the Customs Regulations, please note that each imported article is required to be marked to indicate the country of origin (China) to the ultimate purchaser in the United States. OFO: LMRUK/ALIPP/RMARUSZA/JJWILSON:lm 6/24/96 Furthermore, since the sample bag has a label on the bottom panel reflecting "TYE-SIL, Montreal, Quebec, Canada", the required country of origin marking must state "Made in" or "Product of" China in close proximity to the Montreal, Quebec, Canada reference. Such marking is required by Section 134.46 of the Customs Regulations in situations where the name of a foreign country other than the country in which the article was manufactured appears on the imported 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. Sincerely, Joseph J. Wilson Port Director Buffalo, New York