The tariff classification of “Gift Bags”, Item # 282K, Item # 280K and Item # 041L from China.

N248743 January 2, 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, Suite A-G Glen Burnie, MD 21122 RE: The tariff classification of “Gift Bags”, Item # 282K, Item # 280K and Item # 041L 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 # 282K, Item # 280K and Item # 041L. You submitted samples for our examination. The items are paper gift bags. Item # 282K is a green bag. The front of the bag is covered in green glitter and the back of the bag has no decoration. The bag has a die cut handle in the shape of a Christmas tree. The item measures approximately 12 3/8” (H) x 10 1/4” (W) x 4 5/8” (D). Item # 280K is a gold bag. The front of the bag is covered in gold glitter and the back of the bag has no decoration. The bag has a die cut handle in the shape of a bell. The item measures approximately 9” (H) x 7” (W) x 3 7/8” (D). Item # 041L is printed with a penguin, presents, and snowflakes on each side. The bag has a braided cord-carrying handle with a gift tag. The item measures approximately 53/8” (H) x 4 1/2” (W) x 2 5/8” (D). All of the bags have a rigid bottom, which 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 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. 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