The tariff classification of textile gift wrap from China

N229240 August 14, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ivy Gilbert Wonderful Gift Wrap 1822 Addison St. Philadelphia, PA 19146 RE: The tariff classification of textile gift wrap from China Dear Ms. Gilbert: In your letter dated July 31, 2012, you requested a tariff classification ruling. You submitted a sample of a product you call Wonderful Gift Wrap. It is a piece of woven polyester fabric measuring approximately 20” square with rounded corners. In one corner is a silicone circle through which the corners are fed and held in place after the gift is wrapped. The product is meant to be reused rather than thrown out as paper wrap would be. The applicable subheading for reusable gift wrap 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. You suggest that the item is classifiable in subheading 3926.90.9980, HTSUS, which provides for other articles of plastics, other. However, unlike the description you gave to our office over the telephone, this item is of textile fabric, not plastic sheeting. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as you 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, Thomas J. Russo Director National Commodity Specialist Division