U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4819.40.0040
$74.5M monthly imports
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Ruling Age
17 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly
The tariff classification of a paper shopping bag from Korea
N055057 April 15, 2009 CLA-2-48T: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 the “Armani Exchange (A/X) Paper Shopping Bag”, (K73492), which will be returned to you as requested. The small paper bag features two braided textile handles and a rectangular paperboard liner reinforces the bottom of the bag. The bag measures approximately 28 cm (w) x 10 cm (d) x 21 cm (h) when opened. The bag is designed on the exterior surface with the A/X logo, “Armani Exchange” brand name and website. The retail customer is given the small shopping bag without charge (as a gift) to transport their purchased items. The applicable subheading for the paper shopping bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) sacks and bags, including cones, of paper or paperboard. 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 submitted 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”), legible, 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