The tariff classification of a Santa Sack from China

N060257 May 15, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Kim Young BDP International, Inc. 2929 Walker Road, N.W. 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of a Santa Sack from China Dear Ms. Young: In your letter dated May 1, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The submitted sample is a Santa Sack (UPC# 0-47475-347797/Item# 2543367). It is constructed of 100% polyester non-woven fabric with a drawstring closure at one end and the wording “Santa Sack” on the front. It measures 36” x 27.5” and will be used to store gifts for gift giving. It is not constructed for repetitive use other than for decorative purposes. The applicable subheading for the Santa Sack will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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