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NY 882129

March 15, 1993

CLA-2-48:S:N8:234 882129


TARIFF NO.: 4802.10.0000; 4819.40.0040

Ms. Leanne J. Busillo
Harper Robinson & Co.
1450 Northland Drive
Mendota Heights, Minn. 55120

RE: The tariff classification of hand made paper, and shopping bags of such paper, from India.

Dear Ms. Busillo:

In your letter dated January 18, 1993, on behalf of your client, Bright Star Imports, you requested a tariff classification ruling.

Samples were submitted, which have been analyzed by the Customs Laboratory. The laboratory confirms that the samples are not textiles, for tariff purposes, but are in fact paper.

The applicable subheading for the hand made paper will be 4802.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Hand made paper and paperboard. The duty rate will be 2.4 percent ad valorem.

Shopping bags, imported ready made with yarn handle, of hand made paper, having a base of a width of less than 40 cm, will be classifiable in HTS subheading 4819.40.0040, HTS, which provides for: Other (than certain enumerated) sacks and bags, of paper or paperboard. The rate of duty will be 5.3 percent.

Articles classifiable under subheading 4802.10.0000 and 4819.40.0040, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


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