The tariff classification of textile Santa bags from China

N292213 December 12, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lesa Hubbard JCPenney Purchasing Compliance 6501 Legacy Drive, MS 4202 Plano, TX 75024 RE: The tariff classification of textile Santa bags from China Dear Ms. Hubbard: In your letter dated November 16, 2017, you requested a tariff classification ruling. You submitted photos and descriptive literature for three Santa bags. Santa bag, sample (A) is composed of 100 percent polyester and measures 23" x 38". Santa bags, sample (B) and (C) are composed of 100 percent linen and both measure 19" x 30". All three bags are made of two panels sewn together on the sides and bottom and close with a drawstring. The Santa bags have a Christmas/Holiday design printed on the bags and your letter states that the bags will be marketed to be sold only during the Christmas season. You also suggest that the proper classification for the Santa bags is in subheading 9817.95 Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.”  However the bags are not in the form of a 3-D representation of a symbol or motif, therefore the bags do not qualify for subheading 9817.95 HTSUS The applicable subheading for all three Santa bags, (A, B and C) will be 6307.90.9889, HTSUS which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division