Base
G826952001-01-24New YorkClassification

The tariff classification of stationery, gift bags and wrapping paper from Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of stationery, gift bags and wrapping paper from Hong Kong.

Ruling Text

NY G82695 January 24, 2001 CLA-2-48:RR:NC:SP:234 G82695 CATEGORY: Classification TARIFF NO.: 4817.30.0000; 4819.40.0040; 4810.31.0060; 4811.90.8000 Ms. Tyra F. Hodges Hodge Podge 1030 Balmoral Way Maple Glen, PA 19002 RE: The tariff classification of stationery, gift bags and wrapping paper from Hong Kong. Dear Ms. Hodges: In your letter dated September 25, 2000, you requested a tariff classification ruling. Five samples were submitted and will be retained for reference. Item #HP2003BOX consists of ten “Safari Princess” note cards with matching paper envelopes, put up for retail sale in a paperboard box with a removable lid. Each note card is a folded piece of stiff paper, 5½ inches square in the closed position, with a design-printed face and a blank interior. The envelopes are of white paper with design-printed paper linings. The applicable subheading for the #HP2003BOX boxed note cards with envelopes will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The rate of duty will be 1.3%. Item #HP3002 is a flat-bottomed “Big Top Circus” paper gift bag measuring approximately 5” x 9” x 7½”(H). The paper is design-printed and coated or covered on the exterior with a very thin layer of clear plastic. Dual textile-fabric carrying handles are attached at the top. Item #HP3003 is a “Safari Princess” paper gift bag measuring approximately 3” x 10” x 9”(H). It is made of design-printed, plastic-coated paper, but unlike conventional paper gift bags and shopping bags, this article is configured to make it resemble a lady’s purse. It features a flap closure that folds over the top and a textile cord handle profusely covered with feathers. An advertising brochure shows that the bag will be supplied with a small gift card. The applicable subheading for the #HP3002 and #HP3003 gift bags will be 4819.40.0040, HTS, which provides for other (than certain enumerated) sacks and bags, of paper or paperboard. The rate of duty will be 1.6%. Item HP4004 is a retail package containing two 24” x 35” rolled-up sheets of “All Boy” gift wrapping paper, which is glossy white and is printed on one side with a design composed of blue, green and white stripes. A report by the New York Customs Laboratory indicates that the paper weighs 126.1 grams per square meter, is composed of chemical bleached kraft pulp fibers and is coated with inorganic substances. The applicable subheading for the HP4004 paper will be 4810.31.0060, HTS, which provides for paper and paperboard, coated on one or both sides with kaolin or other inorganic substances…whether or not surface-decorated or printed…: kraft…other than that of a kind used for writing, printing or other graphic purposes: bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 g/m2 or less…other (than certain enumerated kinds). The rate of duty will be free. Item HP6004 is a retail package containing four 18” x 23” sheets of “All Boy” tissue wrapping paper, a lightweight white paper printed with stripes on one side. Our laboratory finds that this paper weighs 33.9 grams per square meter, and is not coated or impregnated. The applicable subheading for the HP6004 paper will be 4811.90.8000, HTS, which provides for other (non-enumerated) paper…surface-decorated or printed…weighing over 30 g/m2. The rate of duty will be 0.6%. At this time, none of the above items are subject to quota/visa, anti-dumping, countervailing duties, or other agency requirements. 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