The tariff classification of “Hanukkah Gift Bag”, Item# 9018900, from China.

N242808 June 25, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4819.40.0040 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Hanukkah Gift Bag”, Item# 9018900, from China. Dear Ms. Aldinger: In your letter dated May 29, 2013, you requested a tariff classification ruling. A sample identified as “Hanukkah Gift Bag”, Item# 9018900, was submitted for our examination. The item is an assortment of three gift bags made of paper coated with plastic and macramé handles. All three styles are the same in composition with the only difference being the design on the paper. The first bag is decorated with the Star of David; the second bag is decorated with the Star of David, menorahs and the words “Happy Hanukkah”; and the third bag is decorated with Star of David, menorahs, dreidels and the words “Happy Hanukkah”. All of the bags measure approximately 10” (L) x 4 1/2” (W) x 12” (H). The bags will be marketed and sold at retail as a gift bag. The bags are marked with China as country of origin. The applicable subheading for the “Hanukkah Gift Bag”, will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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: Other. The rate of duty will be Free. The samples will be returned to you as per your request. 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