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NY 882749

March 15, 1993

CLA-2-48:S:N8:234 882749


TARIFF NO.: 4819.40.0040

Ms. Catherine Pritchard
Expeditors International
P. O. Box 2568
South San Francisco, California 94083-2568

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

Dear Ms. Pritchard:

In your letter dated February 8, 1993, on behalf of your client, Institutional Financing Services, Inc., you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. They are paper bags, denominated "Gift Bags", printed with ornate decoration, that are constructed on the general plan of "shopping bags", with braided textile handles. Attached to each handle is a two- page gift or greeting card, blank on three surfaces, and printed on one surface with a design abstracted from the decoration on the bag, proper.

The three sample bags are identical in every respect but that of size. They will be purchased as a set of three, but there is no indication whether they will be re-sold in the U.S. as sets, or individually. The largest of the samples has a base of a width of less than 40 cm.

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

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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