The tariff classification of gift bags from China

NY L84206 April 26, 2005 CLA-2-63:RR:NC:N3:351 L84206 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Linda Chen Star International, Inc. 385 Oyster Point Blvd., 9B San Francisco, CA 94080 RE: The tariff classification of gift bags from China Dear Ms. Chen: In your letter dated April 13, 2005, you requested a tariff classification ruling. The three submitted samples are identified as Item 21597 Jumbo Gift Wrapping Bag; Item 12200 Gift bags with ribbon closure/gift tag; and Item 60402 Super jumbo gift wrapping bag. You indicate that the designed gift wrapping bags are sold to local retailers/e-commerce for wrapping purposes only and that they could be used as a substitution for paper or plastic gift wrapping materials. You also state that they are designed for one-time gift wrapping purposes only and are not designed for prolonged use. All are constructed of 100 percent polypropylene non-woven fabric. Item 21597 measures 31” x 41” and is yellow in color. Item 12200 measures 21” x 29” x 7” and is red in color. Both of these items come with a small clear gift tag and are closed on three sides and open on the top with no handles. Each bag has a ribbon that is embedded on the top which acts as a drawstring; when tightened and tied into a bow at the front, it acts as a closure. Item 60402 measures 40” x 17” x 72”. It also comes with a small clear gift tag. It is closed on three sides and opens on the top with no ribbon embedded on the top. Instead, the opening closes by simply tying the ribbon around the top, and fastens it by tying the ribbon into a bow. The applicable subheading for the gift bags will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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