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NY 869906

JANUARY 09, 1992

CLA-2-48:S:N1:234 869906


TARIFF NO.: 4819.40.0040

Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153

RE: The tariff classification of a decorated paper gift bag, from China.

Dear Mr. Slagle:

In your letter dated December 12, 1991, on behalf of your client, Berwick Industries, you requested a tariff classification ruling.

A sample was furnished, which will be retained for reference. It is a paper bag, constructed in the general format known as "shopping bag". That is, it is made of strong paper and is capable of transporting merchandise, and has a braided cord handle. The paper structure of the bag is covered by a decorative, "mearl film", of plastic, and there is a paperboard rectangle at the bottom of the bag, inside it, to serve as reinforcement against the weight of articles being transported in it.

The bag measures 24.75 cm by 20 cm, in a closed, flat, condition, and opens to a depth (front to back) of 11.5 cm.

The bag is decorated, further, with a textile "cameo", made, and affixed to the bag in, China. This "cameo" is essentially profiles of a groom and bride, in black and white fabric, respectively. The "bride" profile has a 3-dimensional swatch of fabric netting, representing her veil. "She" also carries a bouquet of flowers, made of white, green and pink ribbons, and her textile veil is itself decorated with imitation pearls.

The "cameo" portion of the bag is printed, "For Your Wedding", and the clear purpose of the bag after importation is to contain or hold a wedding gift for a newly-wed couple. The applicable subheading for the paper gift bag as described will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) sacks and bags of paper, Other (than shipping sacks and multiwall bags [other than grocers bags]). The rate of duty will be 5.3 percent ad valorem.
The sample is not marked with its country of origin. However, you enclose a sample bar-code label which it is presumed will be on the bag in its condition as imported. This label reads, in part, "Handcrafted in China on bag from Malaysia". We consider this to be acceptable marking for Customs purposes.

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.


Jean F. Maguire
Area Director

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