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NY A84292




June 13, 1996

CLA-2-48:RR:NC:GI:234 A84292

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.40.0040

Mr. Michael A. Painter
Isaacman, Kaufman & Painter
8484 Wilshire Boulevard, Suite 850
Beverly Hills, CA 90211

RE: The tariff classification of gift bags, of plastic-covered paper, from China.

Dear Mr. Painter:

In your letter dated May 30, 1996, on behalf of Betta Products, Inc. (Oxnard, CA), you requested a tariff classification ruling.

Two sample "gift bags," both made of paper laminated on the exterior with polypropylene plastic, were submitted and will be retained for reference. They are flat-bottomed bags having braided polypropylene handles. One measures 7 x 11 x 14 cm, while the other is 10 x 18 x 23 cm. The exteriors exhibit colorful designs, which are said to be printed on the plastic laminate. Measurements taken by this office indicate that, on each sample, the thickness of the paper layer is about 0.12 mm, while the thickness of the plastic layer is about 0.03 mm.

You suggest classification in heading 3923, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics. You believe that classification should be determined according to General Rule of Interpretation (GRI) 3, and that the essential character is imparted by the plastics coating. However, GRI 1 states that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and only according to the other GRI's provided such headings or notes do not otherwise require.

Legal Note 1 (g) to Chapter 48 directs that paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, is classified in Chapter 39 when the layer of plastics constitutes
more than half the total thickness. The General Explanatory Notes to Chapter 39, in the section covering combinations of plastics and other materials other than textiles, reiterate that paper-reinforced stratified plastic sheeting, and products consisting of one layer of paper or paperboard coated or covered with a layer of plastics, are classified in Chapter 39 when the layer of plastics constitutes more than half the total thickness.

Within this context, a GRI 3/essential character analysis is not called for in the present case. The bags are considered paper products of Chapter 48, HTS, because the plastics layer constitutes only about one-fifth of their total thickness.

The applicable subheading for the gift bags will be 4819.40.0040, HTS, which provides for other (than certain enumerated) sacks and bags of paper. The rate of duty will be 4.2%.

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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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