The tariff classification of a drawstring bag from China

N337799 February 9, 2024 CLA-2-63:OT:RR:NC:N3:3351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Maggie Li Zhaoyuan Hengyun Import and Export Company Limited No 98 Shengtai RoadZhaoyuan 265400China RE:  The tariff classification of a drawstring bag from China Dear Ms. Li: In your letter dated January 26, 2024, you requested a tariff classification ruling on behalf of your client, Dollgencorp LLC.  Samples of the product were provided to this office and will be retained for training purposes. SKU# 38136801, described as a drawstring bag, is a textile bag intended to be used to carry candy.  The bag is composed of 100 percent polyester nonwoven, dyed orange, felt fabric.  The rectangular bag measures 6 ¾ inches in length by 9 ½ inches in width and is sewn on three sides.  The opened end is hemmed and features a drawstring closure composed of 100 percent polyester woven fabric tied at either end.  The front of the bag is available in two different pumpkin face designs featuring two triangular shaped black eyes and nose and a smiling mouth with four white teeth: or two circular shaped white eyes with black pupils, a triangular shaped black nose, and mouth.  Both designs are constructed from 100 percent polyester nonwoven dyed felt fabric and glued onto the bag.  You state each design is sold separately.   The applicable subheading for the drawstring bag will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division