The tariff classification of a paper “gift bag” container

N299886 September 7, 2018 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Joseph Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a paper “gift bag” container Dear Mr. Kenny: In your letter, dated August 8, 2018, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Photos and product information were submitted for our review. The product under consideration, CVS Item 450887, is a Christmas “gift bag” container that is packaged and sold directly to the retail customer. The item measures approximately 4.5” wide by 5.5” high. The container is constructed from coated, printed paperboard and is in the form of a folding paper “grocery-type” bag with a flap closure. The flap closure is adorned with a grosgrain textile ribbon and a plastic Christmas light charm. The flap secures by means of hook and loop closure. The container also has a textile ribbon handle with a paperboard gift tag. The container is designed to hold a gift for presentation to the recipient. You suggest in your submission that the containers are classifiable as paper bags under 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Due to the flap, secured closure, and durable paperboard, we find this item to be more akin to a container, somewhat like a box and somewhat like a bag, yet neither. Therefore, we find it to be an unspecified packing container. Please see New York ruling N279372. The applicable subheading for the “gift bag” containers will be 4819.50.4060, 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 packing containers, including record sleeves: Other: Other: Other. The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division