The tariff classification of wine bottle sized paper bags from India

NY J81181 February 20, 2003 CLA-2-48:RR:NC:2:234 J81181 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. Paul M. Lichstein Carpathian Industries 801 Bloomfield Street Hoboken, New Jersey 07030 RE: The tariff classification of wine bottle sized paper bags from India Dear Mr. Lichstein: In your letter dated February 11, 2003, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. The sample is a heavy weight hand made paper bag with decorative printing. It has two textile loops for handles. The bag is used to contain a wine bottle when that bottle is given as a gift. It will be sold individually, and when imported will be marked with its country of origin. In folded, flat, condition, the bag measures 40 cm x 10 cm. The applicable subheading for the wine bottle sized paper bags, as described, will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Bags, and other packing containers of paper…: Sacks and bags not having a base of a width of 40 cm or more…Other (than certain named kinds). The duty rate will be 0.5 percent ad valorem. Articles classifiable under subheading 4819.40.0040, HTS, which are products of India 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", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP". 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division