CLA-2-48:OT:RR:NC:2:234
Ms. Lea Marie Ford
John S. Connor Inc
799 Cromwell Park Drive, Suite A-G
Glen Burnie, MD 21122
RE: The tariff classification of “Gift Bags”, Item #507K, Item # 021L and Item # 321L 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 Bag”, Item # 507K, Item # 021L and Item # 321L. You submitted samples for our examination. The items are wine bottle paper gift bags.
Item # 507K is a red bag with a picture of Santa Claus. This bag has a die cut handle.
Item # 021L is a gold bag with a snow flake holographic design. This bag has a braided cord carrying handle with a gift tag.
Item # 321L is a black bag with a picture of a French lady with a big red bow wrapped around her waist. This bag has a braided cord carrying handle with a gift tag.
All of the bags measure approximately 14” (L) x 4 1/4” (W) x 31/4” (D) and 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.
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