CLA-2-48:S:N8:234 882129
Ms. Leanne J. Busillo
Harper Robinson & Co.
1450 Northland Drive
Mendota Heights, Minn. 55120
RE: The tariff classification of hand made paper, and shopping
bags of such paper, from India.
Dear Ms. Busillo:
In your letter dated January 18, 1993, on behalf of your
client, Bright Star Imports, you requested a tariff
classification ruling.
Samples were submitted, which have been analyzed by the
Customs Laboratory. The laboratory confirms that the samples are
not textiles, for tariff purposes, but are in fact paper.
The applicable subheading for the hand made paper will be
4802.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Hand made paper and paperboard. The
duty rate will be 2.4 percent ad valorem.
Shopping bags, imported ready made with yarn handle, of hand
made paper, having a base of a width of less than 40 cm, will be
classifiable in HTS subheading 4819.40.0040, HTS, which provides
for: Other (than certain enumerated) sacks and bags, of paper or
paperboard. The rate of duty will be 5.3 percent.
Articles classifiable under subheading 4802.10.0000 and
4819.40.0040, HTS, which are products of India are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
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