CLA-2-48:OT:RR:NC:N5:130
TARIFF NO.:
Mr. Mike Choi
MKC Customs Brokers International, Inc.
930 West Hyde Park Blvd.
Inglewood, CA 90302
RE: The tariff classification of paper gift bags from Vietnam
Dear Mr. Choi:
In your letter, dated December 12, 2023, you requested a binding classification ruling on behalf of your client, Clementine Paper, Inc. The request sought the tariff classification of paper gift bags. Product information and photos were submitted for our review.
The products under consideration are three styles of printed paper gift bags, although you indicate that the bags will be imported in a variety of sizes. Style 171596 measures 12.75” H x 10” W x 5” deep, is printed with a holiday shark motif, and has knotted cord handles. Style 171647 also measures 12.75” H x 10” W x 5” deep, is printed with Santas, reindeer, elves, and penguins, and has woven textile ribbon handles. Style 171589 measures 9.75” H x 7.75” W x 4” deep, is printed with a holiday avocado motif, and has woven textile ribbon handles with an attached die-cut, paperboard gift tag. Each of the bags is made of paper weighing 157 grams per square meter. The paper is CMYK-printed and is laminated with plastic. Each of the bags has a plastic hanger and is to be sold individually at retail.
The applicable subheading for the gift bags with a width less than 15.75” 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 with a width greater than 15.75” will be 4819.30.0040, 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.
In your letter, you indicate that you are seeking a ruling on applicable trade programs. There are no applicable trade programs for importations of the instant gift bags from Vietnam.
You also inquire as to whether the bags are subject to anti-dumping or countervailing duties from Vietnam. As of December 15, 2023, there is no existing order on shopping or gift bags from Vietnam. When a current case does exist, written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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 https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division