CLA-2-48:OT:RR:NC:N5:130
Ashley Ahrens
Noatum Logistics
20 N Martingale Rd
Schaumburg, IL 60173
RE: The tariff classification of multiwall paper bags from Brazil
Dear Ms. Ahrens:
In your letter, dated August 20, 2025, you requested a binding tariff classification ruling on behalf of your
client, Central Bag Company. Your request was returned to you for additional information, which was
submitted to our office on September 5, 2025. The ruling was requested for multiwall paper bags. Samples
and product information were submitted for our review.
The items under consideration are multiwall paper bags made of 90 grams per square meter and 80 grams per
square meter kraft paper. We were only able to match one of the samples with your ruling request based on
the bar code. Item# CMWI-283, bar code 0-09066-70085-5 is a pasted-valve style multiwall bag with a
glued or pasted bottom and top. The top has an opening on one side to allow for filling of the bag. The bag
measures approximately 13.75” high, 11” (28 cm) wide and 4.5” deep in the expanded state. It is printed on
both sides in red, white and black with product information. The second sample with bar code
0-09066-70077-0 and the third sample with bar code 0-09066-32103-6 have the same construction as item#
CMWI-283. The second sample is printed on both sides with colors green, white and red. It measures
approximately 13.25” high, 11.25” (28.50 cm) wide and 4.5” deep in the expanded state. The third sample is
printed on both sides with colors blue, black and red. It measures approximately 12.75” high, 10.25” (26 cm)
wide and 4.5” deep in the expanded state. You indicate the kraft paper is manufactured from wood pulp.
The bags are imported cut to size and shape and assembled into bags to be filled upon importation with
various goods for various clients.
In your letter, you suggest that the multiwall paper bags are classifiable under subheading 4823.90.1000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other paper, paperboard,
cellulose wadding, and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper,
paperboard, cellulose wadding, or webs of cellulose fibers: Other: Of paper pulp.” We disagree.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is
governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification
be determined according to the terms of the headings and any relative section or chapter notes. In the event
that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not
otherwise require, the remaining GRIs will be applied in the order of their appearance. Heading 4819
provides for 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. Heading 4823 provides for Other paper, paperboard, cellulose
wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard,
cellulose wadding or webs of cellulose fibers. When goods are, prima facie, classifiable in two different
headings, GRI 3 is considered. Rule 3(a) instructs that “the heading which provides the most specific
description shall be preferred to headings providing a more general description.” While the instant item is
made from kraft paper manufactured from paper pulp, bags and packing containers of paper as described in
heading 4819 is more specific than other articles of paper pulp as described in heading 4823. Multiwall
paper bags having a base of a width less than 40 cm is specifically provided for in subheading 4819.40,
HTSUS. Therefore, classification in subheading 4823.90.1000, HTSUS, is precluded.
The applicable subheading for the multiwall paper bags will be 4819.40.0020, HTSUS, which provides for
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: Shipping sacks and multiwall bags, other than
grocers’ bags. The rate of duty will be free.
Effective August 6, 2025, Executive Order 14323 imposed additional duties on products from Brazil. At this
time, products of Brazil provided by heading 9903.01.77, except for products described in headings
9903.01.78 – 9903.01.83, will be subject to an additional ad valorem rate of duty of 40 percent. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, 9903.01.77, in
addition to subheading 4819.40.0020, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Brazil will be
subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, 9903.02.09, in addition to subheading
4819.40.0020, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division