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NY 852037


MAY 04 1990

CLA-2-48:S:N1:234 852037

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Ms. Judy Kearney
Network Brokers International, Inc.
Airport Industrial Office Park, Building A2-C 145th Avenue & Hook Creek Blvd.
Valley Stream, New York 11581

RE: The tariff classification of laminated paper gift bags from Korea.

Dear Ms. Kearney:

In your letter dated April 26, 1990, on behalf of your client, Berwick Industries, Inc. (Berwick, PA), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a 10 x 20 x 25 cm flat-bottomed bag which appears to be made of a high-quality coated paper (approximately 0.135 mm thick). Two sides of the bag are printed in color with a picture of a girl holding flowers. In addition, the exterior of the bag is laminated with a thin layer of transparent plastic film (about 0.020 mm thick), which imparts a glossy appearance to the surface. Two textile (polyester) cords attached to the upper portion of the bag serve as handles. A small note card, which features a cover picture matching those on the bag, is attached to one of the cords. There is also a loose, rectangular sheet of cardboard which reinforces the interior base of the bag, providing a platform for whatever is placed inside.

You state that this article "is styled and sold for use as an alternative to traditional gift wrap." We presume that, rather than being used commercially for the packing of merchandise, the bag will principally be sold empty to consumers at retail outlets.

The applicable subheading for the laminated paper gift bags will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper. The rate of duty will be 5.6%.

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

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