The tariff classification of a gift sack from China

N233439 October 12, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Dianna Garren EMO Trans Incorporated 20 Southwoods Parkway, Suite 500 Atlanta, GA 30354 RE: The tariff classification of a gift sack from China Dear Ms. Garren: In your letter dated September 18, 2012, you requested a tariff classification ruling on behalf of your client, International Greetings, of Midway, Georgia. You submitted a photograph of an oversized gift sack measuring 36”H x 18”W. The gift sacks, made of felt fabric, are decorated with felt pieces cut out and glued onto the sack to create figures of Santa (style #IG56907), a reindeer (style #IG56909) and a snowman (style #IG56908). Each gift sack also features a cordage drawstring looped through the top. You state in your letter, “The gift sack is intended to be used to fill with presents or toys during the Christmas season. The sack is not substantially constructed and is used to store gifts for gift giving. It is not constructed for repetitive use other than for decorative purposes.” The applicable subheading for the gift sacks 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 the World Wide Web at http://www.usitc.gov/tata/hts/. 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