NY 855228

AUG 13 1990


CLA-2-48:S:N1:234 855228

Ms. Kathleen Queenan
Encore Cargo Services, Inc.
P.O. Box 27120
Baltimore, MD 21227

RE: The tariff classification of reinforced paper sacks from Argentina.

Dear Ms. Queenan:

In your letter dated August 8, 1990, on behalf of BMT Commodity Corp. (New York City), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a 34 1/2 x 50 cm "multiwall sack" with an exterior of brown kraft paper and an interior lining of polypropylene scrim. The side seams of the sack are sewn with textile thread.

The applicable subheading for the reinforced paper sacks will be 4819.40.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for shipping sacks and multiwall bags of paper or paperboard, other than grocers' bags, not having a base of a width of 40 cm or more. The rate of duty will be 5.3%. Articles classifiable under subheading 4819.40.0020, HTS, which are products of Argentina, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport