The tariff classification of gift bags from India.

NY E84047 July 20, 1999 CLA-2-63:RR:NC:TA:352 E84047 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of gift bags from India. Dear Ms. Wierbicki: In your letter dated June 29, 1999, on behalf of Ex-Cell Home Fashions, Inc., Goldsboro, North Carolina, you requested a tariff classification ruling. The samples are being returned as requested. The sample submitted is a set of three gift bags, style number 181-603, for wine/liquor bottles. The bags are made of 100 percent cotton organdy fabric panel folded in half and sewn closed on two sides. The third side is hemmed and left opened. Attached onto one side is a metallic braided cord. Stenciled onto the lower front section is a gold leaf. It is stated that the bags will be imported in sets of three; one bag will contain the other two folded bags. After importation into the United States a cardboard cutout of a wine bottle will be inserted into the bags. Each bag measures approximately 13 ½” x 6 ¼”. The applicable subheading for the gift bags will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The duty rate will be 7 percent ad valorem. Articles which are classifiable under subheading 6307.90.9989, 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. If the GSP is renewed. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division