CLA-2-48:OT:RR:NC:2:234
Ms. Lea Marie Ford
John S. Connor Inc.
799 Cromwell Park Drive, Suites A-G
Glen Burnie, MD 21122
RE: The tariff classification of “Gift Bags”, Item # 321P, Item # 643K and Item # 261K from China.
Dear Ms. Ford:
In your letter dated October 30, 2013, you requested a tariff classification ruling on behalf of The Lindy Bowman Company.
The ruling was requested on “Gift Bags”, Item # 321P, Item # 643K and Item # 261K. You submitted samples for our examination. The items are paper gift bags.
Item # 321P is a beige bag printed with a wreath on each side. Below the wreath is a red a green striped design. The bag has a green braided cord carrying handle with a gift tag attached. The item measures approximately 14 7/8” (H) x 12 1/8” (W) x 7” (D).
Item # 643K is a red bag printed with an owl sitting in a tree on each side. There is a wreath around the tree opening as well as snowflakes on both sides of the tree. The bag has a green braided cord carrying handle with a gift tag attached. The item measures approximately 14 3/4” (H) x 11 7/8” (W) x 5 1/2” (D).
Item # 261K is a brown bag printed with a bear carrying presents to a house on each side. At the top and the bottom of the bag is a red and green design. The bag has a brown paper rope carrying handle. The item measures approximately 14 3/8” (H) x 11 3/8” (W) x 4 1/2” (D).
All of the bags have a rigid bottom that folds into the bag when not in use. The bags will be marketed and sold for retail sale.
The applicable subheading for the “Gift bag”, will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 samples will be returned to you as per your request.
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