The tariff classification of decorative gift bags with tulle inserts, from Mexico

NY L81683 January 13, 2005 CLA-2-63:RR:NC:N3:351 L81683 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Raul Gonzalez Manager Arturo G. Vela 8519 Las Cruces Drive Laredo, TX 78045 RE: The tariff classification of decorative gift bags with tulle inserts, from Mexico Dear Mr. Gonzalez: In your letter dated December 30, 2004, you requested a tariff classification ruling on behalf of Model Crafts LLC, of Bogalusa, Louisiana. The two submitted samples are identified as decorative gift bags with tulle inserts. The tulle is apparently to be used as a gift-wrap-type stuffing. The larger open bag measures 12½” x 6” x 10” and the smaller open bag measures 9½” x 4½” x 8”. They are constructed of paper and completely covered with knit fabric made of polyester and nylon; it has a floral design that might be embroidery. Each bag has two handles made of gathered tulle fabric. The bags are composed of both paper and textile fabrics. We find that neither component imparts the essential character to the bags, since the paper forms the body but the fabric adds ornamentation, value, and marketability. Under General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States Annotated (HTS), when no one component imparts an essential character, the item will be classified under the heading that occurs last in numerical order among those items which equally merit consideration. In this instance, the competing classifications for the bag are the paper, in heading 4819, HTS, and the textile. If the bag is considered to be of textile it is classifiable in heading 6307, HTS, which obviously comes last in numerical order. The applicable subheading for the decorative gift bags will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Inserted into each bag are two pieces of tulle fabric, circular in shape and approximately 36” in diameter. You suggest that the textile fabric insert is classifiable in heading 5804, HTS, which provides for, among other things, tulles and other net fabrics. However, since the tulle inserts are cut into circles, they are considered to be made up articles as per Note 7(a) of Section XI, HTS. The applicable subheading for the tulle gift-wrap inserts will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division