The tariff classification of a Kean Formula FP 28 Food Grade paper bag from Canada.

N239978 April 18, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.30.0020 Ms. Carol Beaul Intelli Trade Inc. 5405 Eglinton Ave West, Suite 100 Etobicoke, ON M9C 5K6 Canada RE: The tariff classification of a Kean Formula FP 28 Food Grade paper bag from Canada. Dear Ms. Beaul: In your letter dated March 14, 2013, on behalf of your client, Innophus, Inc., you requested a tariff classification ruling. You submitted a sample of a Kean Formula FP 28 Food Grade (chemical) paper bag for our examination. The bag is a multi- layer paper bag which consists of four layers: white paper, brown paper, high density polyethylene (5 millimeters thick) and brown paper. The white paper is the outermost layer and also contains the print matter. The purpose of the polyethylene is to act as a moisture barrier to protect the food chemicals from moisture thereby extending the product life. The bag is folded flat and, when opened, measures approximately 50 cm in height x 51 cm in base width x 14 cm in depth. The bag is primarily used in the food chemicals industry to transport ingredients to food manufacturers. The sample will be retained for training purposes. The applicable subheading for the Kean Formula FP 28 Food Grade paper bag will be 4819.30.0020, 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 sacks and bags, including cones: sacks and bags, of paper or paperboard, having a base of a width of 40 cm or more: shipping sacks and multiwall bags, other than grocers’ bags. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division