CLA-2-48:S:N1:234 869906
Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153
RE: The tariff classification of a decorated paper gift bag,
from China.
Dear Mr. Slagle:
In your letter dated December 12, 1991, on behalf of your
client, Berwick Industries, you requested a tariff classification
ruling.
A sample was furnished, which will be retained for
reference. It is a paper bag, constructed in the general format
known as "shopping bag". That is, it is made of strong paper and
is capable of transporting merchandise, and has a braided cord
handle. The paper structure of the bag is covered by a
decorative, "mearl film", of plastic, and there is a paperboard
rectangle at the bottom of the bag, inside it, to serve as
reinforcement against the weight of articles being transported in
it.
The bag measures 24.75 cm by 20 cm, in a closed, flat,
condition, and opens to a depth (front to back) of 11.5 cm.
The bag is decorated, further, with a textile "cameo", made,
and affixed to the bag in, China. This "cameo" is essentially
profiles of a groom and bride, in black and white fabric,
respectively. The "bride" profile has a 3-dimensional swatch of
fabric netting, representing her veil. "She" also carries a
bouquet of flowers, made of white, green and pink ribbons, and
her textile veil is itself decorated with imitation pearls.
The "cameo" portion of the bag is printed, "For Your
Wedding", and the clear purpose of the bag after importation is
to contain or hold a wedding gift for a newly-wed couple.
The applicable subheading for the paper gift bag as
described will be 4819.40.0040, Harmonized Tariff Schedule of the
United States (HTS), which provides for: Other (than certain
enumerated) sacks and bags of paper, Other (than shipping sacks
and multiwall bags [other than grocers bags]). The rate of duty
will be 5.3 percent ad valorem.
The sample is not marked with its country of origin.
However, you enclose a sample bar-code label which it is presumed
will be on the bag in its condition as imported. This label
reads, in part, "Handcrafted in China on bag from Malaysia". We
consider this to be acceptable marking for Customs purposes.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport