CLA-2-48:OT:RR:NC:N5:130
Mr. Nicholas Ankosko
RTB West, Inc.
6410 Haley Loop Road NE
Bainbridge Island, WA 98110
RE: The tariff classification of paper shopping bags from Vietnam
Dear Mr. Ankosko:
In your letter, dated September 28, 2024, you requested a binding tariff classification ruling. The ruling was requested for paper shopping bags. Sample and product information were submitted for our review.
The items under consideration are paper shopping bags in three sizes identified by the SKUs: SmallBag, MediumBag and LargeBag. The paper shopping bags are constructed of paper weighing 140 or 180 grams per square meter (gsm). The SKU SmallBag measures 10” (25.4cm) wide by 8” tall by 4” deep, the SKU MediumBag measures 16” (40.64cm) wide by 12” tall by 6” deep, and the SKU LargeBag measures 19” (48.26cm) wide by 16” tall by 6” deep. There is a stabilizing piece of paperboard lining the bottom of each bag. The top edge of the bag is folded over with a paperboard insert in the folds for support. The handles are made of woven ribbons that are threaded through the holes near the top of the bag and are secured with a knot at each end. Photos indicate that the bag is printed with two colors, pink and white. The sample provided shows the shopping bag is colored on the exterior and printed with company name and logo.
The applicable subheading for the paper shopping bags with SKU SmallBag 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 paper shopping bags with SKUs MediumBag and LargeBag 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 shopping bags may be subject to antidumping duties for paper shopping bags from Vietnam (A552-836). Written decisions regarding the scope of antidumping and countervailing duties (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 at https://hts.usitc.gov/.
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