U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4819.40.0040
$65.9M monthly imports
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Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly
The tariff classification of paper bags from Thailand.
NY E88003 October 13, 1999 CLA-2-48:RR:NC:SP:234 E88003 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of paper bags from Thailand. Dear Mr. Reynolds: In your letter dated September 22, 1999, on behalf of Prasong Viriyatharangkurn (Atlanta, GA), you requested a tariff classification ruling. Two samples were submitted and are being returned to you as requested. The first sample is a flat-bottomed paper bag having a base measuring about 12½ x 22½ cm and a height of 27½ cm. The paper comprising the bag is said to be of the kind known as “saa,” derived from the mulberry tree; it has a rough texture and has been decorated with embedded natural green bamboo leaves and some other purplish leaves from an unknown source. In order to add support for items to be carried, a loose rectangular cardboard insert has been placed into the bottom of the bag. There are also dual, rope-like twisted-paper handles affixed to the top of the bag. The second sample is another flat-bottomed mulberry paper bag with twisted paper handles. In this instance, the paper is decorated with natural food coloring applied in ornamental patterns or designs. This bag measures approximately 10 x 34 x 28 cm (H), and its cardboard insert has been glued to the base. The applicable subheading for the bags represented by both of the above-described samples 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 or paperboard. The duty rate will be 2.6%. Articles classifiable under subheading 4819.40.0040, HTS, which are products of Thailand may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". We note that the samples are not marked with their country of origin. When imported into the United States, each bag will be required to be so marked (e.g., “Made in Thailand”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. The importation of the merchandise discussed in this ruling may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location: USDA A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 Tel. (301) 734-8645 or (301) 734-8896 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division