The tariff classification of “Gift Bags”, Item # 941H, Item # 124J, Item # 448K, Item # 720J and Item # 801L from China.

N248744 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, Suites A-G Glen Burnie, MD 21122 RE: The tariff classification of “Gift Bags”, Item # 941H, Item # 124J, Item # 448K, Item # 720J and Item # 801L 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 # 941H, Item # 124J, Item # 448K, Item # 720J and Item # 801L. You submitted samples for our examination. The items are paper gift bags. Item # 941H is a green bag printed with a snowman on each side as well as snowflakes. The letters “S”, “N”, “W” are also printed across both sides of the bag with the snowman in place of what would be “O”. The bag has a green paper rope handle. The item measures approximately 5 ½” (H) x 4 ½” (W) x 2 5/8” (D). Item # 124J is a light green bag printed with a snowman on each side as well as snowflakes. The bag has a red paper rope handle. The item measures approximately 7 ¾” (H) x 57/8” (W) x 3” (D). Item # 448K is a brown bag printed on both sides with green and red Christmas ornaments. The bag has a brown paper rope handle. The item measures approximately 7 ¾” (H) x 57/8” (W) x 3” (D). Item # 720J is a bag printed on each side with a blue sky with white snow on the ground as well decorated and non-decorated Christmas trees in different shapes. A snowman skiing in the snow is printed in the center of the bag on both sides. There is a signature at the bottom of the bag which appears to be the illustrator’s name. The bag has a green paper rope handle. The item measures approximately 10 7/8” (H) x 8 1/2” (W) x 4 5/8” (D). Item # 801L is a brown bag printed with Christmas tree on each side. There is a red design printed above and around the tree and a light green design printed below the Christmas tree. The bag has brown paper rope handle. The item measures approximately 113/8” (H) x 9 3/8” (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