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NY 891472

November 3, 1993

CLA-2-48:S:N8:234 891472


TARIFF NO.: 4819.40.0040

Ms. Jane Montgomery
PAK 2000
Mirror Lake General Offices
Mirror Lake, NH 03853

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

Dear Ms. Montgomery:

In your letter dated Oct. 4, 1993, to the U.S. Customs Service in Boston, Mass., you requested a tariff classification ruling.

Sample bags were submitted, which will be retained for reference. They are of paper, printed, plastic-coated on the inside, with a clear plastic "window" on one surface, so as to permit viewing of contents. They are to be imported folded (flat), in which condition they measure approximately 12 inches by 4 inches.

These bags will be purchased by a manufacturer of potpourri, which is a product of the United States, filled by him with his product, and sealed. Adjoining the manufacturer's U.S. address on one panel of the bag is the legend, "Contents made and filled in USA". On the surface which, when the bag is unfolded for filling becomes the bottom, is printed, "Bag Printed in Korea. Contents Filled and Manufactured in U.S.A."

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 or paperboard. The rate of duty will be 5.3 percent.

The printed legends regarding "Korea" and "U.S.A" on the bag are, for the purposes of the transaction represented by these samples, acceptable, with regard to the country-of-origin marking statute, and relevant Customs 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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