The tariff classification of gift bags from Afghanistan

N362124
June 26, 2026
CLA-2-3:OT:RR:NC:N3:351
CATEGORY: Classification
TARIFF NO.: 6307.90.9891
Mrs. Emma Conyngham Waste Free Celebrations 1111b Governors Avenue, Suite 21676 Dover, DE 19904 RE: The tariff classification of gift bags from Afghanistan Dear Mrs. Conyngham: In your letter dated June 7, 2026, you requested a tariff classification ruling. In lieu of a sample, photographs of the items were provided with your request. Items, described as “Reusable Christmas Gift Bags,” are textile bags intended to be used as an alternative to traditional paper gift-wrap. Each bag is composed of 100 percent cotton woven digitally printed fabric. To construct the rectangular-shaped, unlined bag, the fabric is cut, folded over, and hemmed along both side seams. The open end is folded over and hemmed to form a channel in which a double-sided 100 percent polyester woven satin ribbon is inserted. When the ribbon is pulled, it allows the bag to be cinched closed. The bags are available in seven different sizes: Huge (Santa Sack) measures 21 inches in width by 27 ½ inches in height; Large measures 16 ½ inches in width by 23 inches in height; Medium measures 14 inches in width by 18 inches in height; Book measures 11 inches in width by 15 inches in height; small measures 8 ½ inches in width by 12 inches in height; Bottle measures 6 inches in width by 17 ½ inches in height; and Tiny measures 4 ½ inches in width by 8 ½ in height. You state each year the digital prints will change, but the current range is organized into fabric collections, each with multiple prints: Folke, Scandi, Classic Christmas, Nutcracker, Nadarrach, Feliz Navidad, Joyeaux Noel, and Christmas. The same textile gift bags are also available in different prints for other holidays, including Hanukkah, Diwali, and Eid. You also state that the gift bags are sold as a single bag, as a set of 5 (comprising one large, medium, book, small, and tiny bag) or as a set of 10 (comprising one huge, large, medium, bottle, and two book, small, and tiny bags). The SKU number for each bag will be delineated by its specific size, print, and whether the bag is sold as a single bag or as part of a set. You have suggested that the “Reusable Christmas Gift Bags,” should be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles of Christmas festivities and parts and accessories thereof: Christmas ornaments:

Other: Other.” We disagree. Textile gift bags are not specially provided for in the HTSUS. They demonstrate utility and are therefore excluded from classification in Chapter 95 by Chapter Note 1(x), which excludes utilitarian articles. The applicable subheading for the Reuseable Christmas Gift Bags will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The duty rate will be 7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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,
(for) James P. Forkan Director National Commodity Specialist Division