CLA-2-48:OT:RR:NC:2:234
Ms. Lea Marie Ford
John S. Connor Inc
799 Cromwell Park Drive, Suite A-G
Glen Burnie, MD 21122
RE: The tariff classification of “Gift Bags”, Item #155L, Item # 548K and Item # 162L from China.
Dear Ms. Ford:
In your letter dated December 4, 2013, you requested a tariff classification ruling on behalf of The Lindy Bowman Company.
The ruling was requested on “Gift Bags”, Item #155L, Item # 548K and Item # 162L. You submitted samples for our examination. The items are paper gift bags.
Item # 155L is a brown bag printed with a snowman. This bag has a paper handle. The item measures approximately 5 3/8” (H) x 4 3/8” (W) x 2 ½” (D).
Item # 548K is a red bag printed with snowflakes, gift boxes, Christmas trees and penguins. The item measures approximately 9 7/8” (H) x 5” (W) x 3 ¼” (D).
Item # 162L is a bag printed with candy canes. This bag has a die cut handle. The item measures approximately 12 ¼” (H) x 11 ¾” (W) x 4 3/8” (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.
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