E84047 E8 Ruling Active

The tariff classification of gift bags from India.

Issued July 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9989

Headings: 6307

Product description

The bags are made of 100 percent cotton organdy fabric panel folded in half and sewn closed on two sides. The third side is hemmed and left opened. Attached onto one side is a metallic braided cord. Stenciled onto the lower front section is a gold leaf. It is stated that the bags will be imported in sets of three; one bag will contain the other two folded bags. After importation into the United States a cardboard cutout of a wine bottle will be inserted into the bags. Each bag measures approximately 13 ½” x 6 ¼”.

CBP rationale

The applicable subheading for the gift bags will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY E84047 July 20, 1999 CLA-2-63:RR:NC:TA:352 E84047 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of gift bags from India. Dear Ms. Wierbicki: In your letter dated June 29, 1999, on behalf of Ex-Cell Home Fashions, Inc., Goldsboro, North Carolina, you requested a tariff classification ruling. The samples are being returned as requested. The sample submitted is a set of three gift bags, style number 181-603, for wine/liquor bottles. The bags are made of 100 percent cotton organdy fabric panel folded in half and sewn closed on two sides. The third side is hemmed and left opened. Attached onto one side is a metallic braided cord. Stenciled onto the lower front section is a gold leaf. It is stated that the bags will be imported in sets of three; one bag will contain the other two folded bags. After importation into the United States a cardboard cutout of a wine bottle will be inserted into the bags. Each bag measures approximately 13 ½” x 6 ¼”. The applicable subheading for the gift bags will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The duty rate will be 7 percent ad valorem. Articles which are classifiable under subheading 6307.90.9989, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. If the GSP is renewed. 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

N053260 March 16, 2009

The tariff classification of disposable items from China.

N019940 December 10, 2007

The tariff classification of chef/server aprons from China.

N012508 July 6, 2007

The tariff classification of shoe cover dispensers and shoe covers from China

M81812 April 14, 2006

The tariff classification of children’s costumes from China.

L86374 July 27, 2005

The tariff classification of tool belts and a tote bag from China

966919 February 28, 2005

Internal Advice; Classification of an Insulated Beverage Holder; Heading 5906, HTSUSA; Cellular Material and Textile Fabric; Heading 6307, HTSUSA; Other Made Up Textile Article Dear Sir: This is in reply to your memorandum dated January 9, 2004, forwarding a request for internal advice dated October 25, 2003, mailed November 28, 2003, and received by Customs and Border Protection (CBP) on December 10, 2003, from R.L. Pohler & Co. Customhouse Broker, on behalf of Border Promotional Products, Inc. (hereinafter Border or requester), on the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an insulated beverage holder. Your memorandum and a sample was received by this office on February 24, 2004. FACTS: The submitted sample is a cylindrical shaped insulated beverage holder, which is described as a "cuzzy". It is made of three layers of material. The outer layer consists of a knit fabric. The middle layer appears to be of cellular materi

K85291 April 26, 2004

The tariff classification of a drink cuff from China

K81093 November 26, 2003

The tariff classification of scrubbing sponges, scour pads, metallic scourers, a plastic spoon and a nylon beauty cape from China

J83245 May 1, 2003

The tariff classification of pillow sham and pillow shell from China and India.

J81336 March 11, 2003

The tariff classification of soccer referee warning card holders from Taiwan.

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →