The tariff classification of “Gift Bags” from China

N248740 January 16, 2014 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4819.40.0040 Ms. Lea Marie Ford John S. Connor Inc. 799 Cromwell Park Drive, Suites A-G Glen Burnie, MD 21122 RE: The tariff classification of “Gift Bags” from China Dear Ms. Ford: In your letter dated October 30, 2013, you requested a tariff classification ruling on behalf of The Lindy Bowman Company. The ruling was requested on “Gift Bags”: Item # 895K, Item # 332L, Item # 307L, Item # 739N and Item # 820F. You submitted samples for our examination. The items are paper gift bags. The bags are made of strong paper and are capable of transporting goods. Item # 895K consists of a red bag with Santa Clause holding a list situated in front of a Christmas tree and fireplace. The bag features two red braided carrying handleswith a gift tag attached. The bag measures approximately 12 3/8” (H) x 10 1/8” (W) x 4 1/2” (D). Item # 332L consists of a glossy green bag printed with snowflake square holographic designs on each side. The bag has green braided carrying handles with a gift tag attached. The item measures approximately 12 3/8” (H) x 10 1/8” (W) x 4 1/2” (D). Item # 307L consists of a green bag printed with a large holographic snowflake design in the center of each side. The bag has green braided carrying handles with a gift tag attached. The item measures approximately 12 3/8” (H) x 10 1/8” (W) x 4 1/2” (D). Item # 739N consists of glossy gold bag with glittered snowflake designs on one side and no design on the other side. The bag has gold braided carrying handles with a gift tag attached. The item measures approximately 12 3/8” (H) x 10 1/8” (W) x 4 1/2” (D). Item # 820F consists of a red bag with red braided carrying handles with a gift tag attached. The item measures approximately 12 3/8” (H) x 10 1/8” (W) x 4 1/2” (D). All of the bags have a rigid bottom that folds into the bag when not in use. The bags will be marketed and sold for retail sale. The applicable subheading for the “Gift bags”, will be 4819.40.0040, 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: 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division