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NY B83169




March 31, 1997

CLA-2-48:RR:NC:2:234 B 83169

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.40.0040

Ms. Cheryl L. Robbins
Account Coordinator
Fritz Companies, Inc.
Logan Office Center, Harborside Drive
East Boston, Massachusetts 02128

RE: The tariff classification of Thanksgiving/Halloween paper bags, from China.

Dear Ms. Robbins:

In your letter dated March 7, 1997, on behalf of your client, Dollar Tree, of Norfolk, Virginia, you requested a tariff classification ruling. Two sample paper bags were submitted, which will be returned, as requested.

The samples are paper bags with black braided cord handles, having irregular outer edges (when folded), and printed on their faces with pictures suggestive of Thanksgiving (bag designated JM/000/-5) and of Halloween (bag designated JM/000/-1).

When opened, ready for use as a carrier, each bag has an interior measuring about 16 cm x 10.5 cm x 31 cm.

In your letter, you say, "Because of the designs, it is felt that these paper bags depict the Halloween or Thanksgiving season". By this we understand that you are suggesting classification as "festive articles", in an appropriate subheading of chapter 95, Harmonized Tariff Schedule of the United States.

"Festive articles" for tariff purposes are products which, (among other criteria), taken as a whole, function primarily as decoration. An article whose primary function is utilitarian, to "carry", even though it may be decorated with pictures of ghosts, witches, pilgrims, turkeys, etc., is not similar to the articles cited in the Explanatory Notes to heading 9505 as examples of traditional, festive articles.

The applicable subheading for these products will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) sacks and bags, including cones, of paper or paperboard. The rate of duty will be 3.7 percent ad valorem.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.

Sincerely,

Gwenn Klein Kirschner

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