CLA-2-48:OT:RR:NC:2:234
Mr. Raymond Sung
Tribute Packaging
2400 Midland Avenue, Unit 120
Scarborough, Ontario M1S5C1
Canada
RE: The tariff classification of paper shopping bags from China
Dear Mr. Sung:
In your letter dated May 28, 2010, you requested a tariff classification ruling.
The ruling was requested on two styles of paper shopping bags. Representative samples of the bags were submitted for our examination. The subject samples are two paper shopping bags constructed of coated paper. The bags are in two sizes, small - 6 ½” (w) x 4 ¾” (d) x 8 ¾” (h) and medium - 12” (w) x 4 ½” (d) x 15” (h). The paper shopping bags are reinforced with a cardboard liner at the bottom of each bag and at the turnover top. The shopping bags feature two twisted corded handles attached at the top of the bag. The bags are printed on both exterior sides with the company name, logo, website and/or product picture. The bags are designed for the retail customer to transport purchased items from select retail shops.
The applicable subheading for the paper shopping bags will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) sacks and bags, including cones, of paper and paperboard. The rate of duty will be free.
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/.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division