CLA-2-48:RR:NC:GI:234 A80467

Ms. Maryanne Day
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of "trick or treat" favor bags, of paper, from China.

Dear Ms. Day:

In your letter dated February 14, 1996, you requested a tariff classification ruling.

A sample identified as item 653257 ("favor bags") was submitted and will be retained for reference. It is a retail package of 40 small (4" x 6 1/2") white paper bags, each of which is printed on both sides, in orange and black, with a Halloween-theme picture and the words "Trick or Treat."

The applicable subheading for the "favor bags" will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sacks and bags of paper. The rate of duty will be 4.2%.

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 Carl Abramowitz at (212) 466-5733.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division