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NY 888004

July 14, 1993

CLA-2-48:S:N8:234 888004


TARIFF NO.: 4819.40.0040

Mr. W.J. Gonzalez
Trans-Union Customs Service
11941 S. Prairie Avenue
Hawthorne, California 90250

RE: The tariff classification of paper gift bags, from Korea.

Dear Mr. Gonzalez:

In your letter dated June 28, 1993, on behalf of your client, Betta Products, Inc., you requested a tariff classification ruling.

Three sample paper bags were submitted, which will be retained for reference. You state that these bags are used in lieu of gift- wrapping. The largest sample has an integral paper handle; the two smaller bags have handles of braided cord. Numbers 387-7822 and 281-7849 are laminated. Number 169-4157 has a picture of Santa Claus in front and a short story printed on the back. The width of the base of the largest of the three sample is about 10 inches.

The applicable subheading for the bags 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. The rate of duty will be 5.3 percent.

The laminated samples are appropriately marked, "Made in Korea". Article 169-4157 is marked, "Printed in Hong Kong. Made in China". You have advised us by telephone that at the present time the prospective transactions covered by this letter will be for Korean products, only.

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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