CLA-2-48:OT:RR:NC:2: 234
Ms. Erin Carrico
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of gift bags from China.
Dear Ms. Carrico:
In your letter dated February 20, 2014, you requested a tariff classification ruling.
The ruling was requested on gift bags, SKU # 174910-“Girls Theme XL Gift Bag”, SKU # 188360-“Gift Bag Large Present”, and SKU # 174926-“XL Horizontal Gift bag”. Three samples were submitted for our examination and will be returned to you as requested. The items are gift bags made of strong paper that is capable of transporting merchandise.
The first sample, SKU # 174926, is a lavender gift bag. The bag is printed on both sides with a floral design. A picture showing a portion of the back of a wedding gown is also printed in the center of the gift bag. The bag has a braided cord handle with a circular gift tag attached. The gift tag is printed on one side with the words “to have and to hold”. The bag measures approximately 18” (H) x 12 1/2” (W) x 4 1/2” (D).
The second sample, SKU # 188360, is a blue gift bag. The words “Happy Birthday” and pictures of cupcakes (each holding one candle) are printed all over the bag in different colors. There is a yellow diagonal line and a yellow horizontal line printed on the bag which gives the appearance that the gift is wrapped with a yellow ribbon. The bag has a die cut handle with a gift tag attached. The gift tag is printed on one side with a design abstracted from the decorations on the bag. The bag measures approximately 12” (H) x 10” (W) x 5” (D).
The third sample, SKU # 174910, is a purple gift bag. There are peace signs, butterflies and letters printed on the bag. The bag has a braided cord handle with a gift tag attached. The gift tag is printed on one side with a design abstracted from the decorations on the bag. The bag measures approximately 13” (H) x 18” (W) x 4 ¾” (D).
The applicable subheading for the gift bags, SKU # 174910 and SKU # 188360 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 bag, SKU # 174926 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.
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