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 # 880J, Item # 786K, Item # 858K and Item # 678K from China.
Dear Ms. Ford:
In your letter dated October 30, 2013, you requested a tariff classification ruling on behalf of The Lindy Bowman Company.
The ruling was requested on “Gift Bags”, Item # 880J, Item # 786K, Item # 858K and Item # 678K. You submitted samples for our examination. The items are paper gift bags.
Item # 880J is a red bag printed with a green wreath. This bag has a braided cord carrying handle with a gift tag. The item measures approximately 17 3/4” (H) x 14 ½” (W) x 10” (D).
Item # 786K is a turquoise and white bag printed with snowflakes. This bag has a satin ribbon carrying handle with a gift tag. The item measures approximately 12 ¾” (H) x 16 7/8” (W) x 7” (D) and has a base of a width of 40 cm or more.
Item # 858K is a red bag printed with a large dove on each side, as well as snowflakes, ornaments and Christmas trees. The item measures approximately 19 ½” (H) x 16 ¾” (W) x 7” (D) and has a base of a width of 40 cm or more.
Item # 678K is a bag with a red and green background featuring a large Christmas tree and what appears to be a gift beneath it. There is faded writing in French throughout. This bag has a braided cord carrying handle with a gift tag. The item measures approximately 25” (H) x 17 ¾” (W) x 7” (D) and has a base of a width of 40 cm or more.
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 bags” Item #880J, will be 4819.40.0040, Harmonized Tariff Schedule of the United States (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 sacks and bags, including cones: Other. The rate of duty will be Free.
The applicable subheading for the “Gift bags” Item # 786K, Item # 858K and Item # 678K will be 4819.30.0040, Harmonized Tariff Schedule of the United States (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: Sacks and bags, having a base of a width of 40 cm or more: 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