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NY 879382

October 23, 1992

CLA-2-48:S:N1:234 879382


TARIFF NO.: 4819.40.0040

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of paper "gift bags" from China.

Dear Ms. Aldinger:

In your letter dated October 14, 1992, you requested a tariff classification ruling.

The items in question are assorted "Valentine Glossy Gift Bags," two samples of which were submitted and will be retained for reference. They are decorated flat-bottomed paper bags with textile cord handles. The bags are made of shiny coated paper that has been printed with colorful valentine-related designs and sayings. The sample bags, when set up, measure 6 x 11 x 14 1/2 cm and 10 x 18 x 22 1/2 cm, respectively. You indicate that Rite Aid intends to sell these items as gift "wrap" during the "Valentine selling period."

The applicable subheading for the "Valentine Glossy Gift Bags" (Item # 93336) 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 or paperboard. The rate of duty will be 5.3%.

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

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