The tariff classification of a paper shopping bag from China

N058602 May 15, 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 China Dear Ms. Price: In your letter dated April 17, 2009, you requested a tariff classification ruling. The supplier is S&K International Co., Ltd, Seoul, Korea. You submitted a sample designated as the “Max Mara Shoppers”, (K84285) for our examination which will be returned to you as requested. The item is a paper shopping bag constructed of a coated paperboard which measures approximately 35 cm (w) x 13 cm (d) x 31 cm (h), when opened. The bag features double corded handles attached at the top of the bag and a rectangular paperboard liner as reinforcement at the bottom of the bag. The company name, “MaxMara”, is printed on the center of both exterior sides of the bag. The retail customer is given the shopping bag without charge (as a gift) to transport their purchased items. The submitted sample is labeled on the bottom of the bag with the printed words, Made in China”. When imported into the United States, if the country of origin is Korea, the bags must be properly marked, “Made in Korea”. 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/. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. 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