The tariff classification of a paper shopping bag from Korea

N055040 April 16, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Kelly B. Price Infinity Global Packaging 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a paper shopping bag from Korea Dear Ms. Price: In your letter dated March 13, 2009, you requested a tariff classification ruling. The supplier is S&K International Co., Ltd., Seoul, Korea. You submitted a sample designated as “Best & Co. Paper Shopping Bag” (K51265) for our examination which will be returned to you as requested. The shopping bag is a sturdy, reusable paperboard shopping bag with double rope handles attached at the top. The bag folds flat and, when opened, measures approximately 40 cm (long) x 33 cm (high) x 12 cm (deep). A rectangular paperboard liner inside the bag reinforces the bottom against the weight of articles to be carried in it. The sample bag is made of a beige and grey colored, coated paperboard with an exterior surface designed with the company logo and website. The retail customer is given the shopping bag without charge (as a gift) to transport purchased items home. The applicable subheading for the paper shopping bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Cartons, boxes, cases and other packing containers, of paper. . ., other sacks and bags, including cones, 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/. We note that the sample is not marked with its country of origin. When imported into the United States, the product (or its immediate packaging) will be required to be so marked (e.g., "Made in China"), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient. 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