CLA-2-48:RR:NC:2:234
Ms. Kathy DeGroot
Evans, Wood & Caulfield, Inc.
100 N. Centre Ave., Suite 201
Rockville Centre, NY 11570
RE: The tariff classification of a paper gift bag from China
Dear Ms. DeGroot:
In your letter dated January 17, 2007, on behalf of the importer, Anisa International, you requested a tariff classification ruling.
A sample of the product, referred to as the “Sassy Shoe Gift Bag,” was submitted. It will be returned to you as you requested. The sample consists of a decorative paper bag with an attached note card.
The bag is made of paperboard, colored in three shades of pink with black accents, printed with stripes and dots and covered with a glossy plastic material. The bag is tapered and resembles a purse. When opened, it stands 8” tall (excluding the paperboard handles) and it has a flat bottom measuring 24.5 cm x 11.5 cm. The bag is decorated with one plastic gemstone.
The note card consists of a flat die-cut paperboard, shaped like a high-heeled shoe. One side is printed with a pink shoe design and decorated with an imitation feather ball. The other side is white and blank for writing a message on. The note card is attached to the handle of the bag with a metal chain. It is designed to be used together with the bag to uniquely package and present a gift.
The applicable subheading for the “Sassy Shoe Gift Bag” with the attached note card will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) sacks and bags, of paper or paperboard. 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 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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division