The tariff classification of a knot wrap from India

N347027
April 1, 2025
CLA-2-63:OT:RR:NC:N3:351
CATEGORY: Classification
TARIFF NO.: 6307.90.9891
Ms. Sushma Sharma Lush Cosmetics 8680 Cambie Street Vancouver, BC V6P 6M9 Canada RE: The tariff classification of a knot wrap from India Dear Ms. Sharma: In your letter dated March 21, 2025, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes. The sample described as a “Knot Wrap” is textile gift wrap intended to be a reusable alternative to paper gift wrap. The item is composed of 100 percent cotton woven fabric and the edges are folded over and hemmed on four sides. The square shaped wrap is available in various screen prints and two sizes: 20 inches by 20 inches and 27 ½ inches by 27 ½ inches. You also state the item can be used to pack one’s lunch or as a scarf. You have suggested that the “Knot Wrap” should be classified under subheading 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.” We agree. 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 at https://hts.usitc.gov/. 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