The tariff classification of “Gift Bags”, Item # 095L, Item # 321L, Item # 018L, Item # 296B and Item # 739N from China.

N248741 January 9, 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”, Item # 095L, Item # 321L, Item # 018L, Item # 296B and Item # 739N 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 # 095L, Item # 321L, Item # 018L, Item # 296B and Item # 739N. You submitted samples for our examination. The items are paper gift bags. Item # 095L is a turquoise bag printed on both sides with a red design on the top, a reindeer in the center as well as snowflakes. The bag has a red braided cord carrying handle with a gift tag attached. The item measures approximately 8 ¾” (H) x 6 7/8” (W) x 3 7/8” (D). Item # 321L is a gold holographic bag with a snow flake in square design. The bag has a gold braided cord carrying handle with a gift tag attached. The item measures approximately 9” (H) x 7” (W) x 3 7/8” (D). Item # 018L is a turquoise bag. Two silver Christmas trees are printed in the center of the bag on both sides as well as two gold lines on each side of the trees. The bag has a turquoise braided cord carrying handle with a gift tag attached. The item measures approximately 9” (H) x 7” (W) x 3 7/8” (D). Item # 296B is a silver bag. The bag has a silver braided cord carrying handle with a gift tag attached. The item measures approximately 9” (H) x 7” (W) x 3 7/8” (D). Item # 739N is a gold bag with a snowflake design on one side of the bag and no design on the other side. The bag has a gold braided cord carrying handle with a gift tag attached. The item measures approximately 9” (H) x 7” (W) x 3 7/8” (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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division