The tariff classification of a Snowman Gift Bag from China

N029484 June 25, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4819.20.4040 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a Snowman Gift Bag from China Dear Ms. Wieckowski: In your letter dated May 9, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. The sample which you submitted is being retained by this office. A sample of a snowman gift bag (SKU#199XGB3139) was submitted. It is a novelty gift bag that consists of a paper bag sandwiched between two die-cut paperboard pieces in the shape of a snowman head and face. The top hat of the snowman has sections die-cut from the paperboard to form handles. This item according to your letter will be marketed and sold at retail as a gift bag. The bag is marked with country of origin China. The paper bag measures approximately 5 1/2" long by 2 15/16” wide by 5 15/16” high and the die-cut snowman measures approximately 6” long by 10 1/8” high. The applicable subheading for the gift bag will be 4819.20.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division