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NY L80822

November 10, 2004

CLA-2-63:RR:NC:N3:351 L80822


TARIFF NO.: 6307.90.9889

Mr. Snehal Patel
660 Montrose Ave.
South Plainfield, NJ 07080

RE: The tariff classification of wine bag from India.

Dear Mr. Patel:

In your letter dated Oct. 29, 2004, you requested a ruling on tariff classification.

You submitted a sample of a gift bag for a wine bottle. It is made of 100% polyester velvet and is approximately 13” x 7” with a drawstring closure.

The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

You ask if this bag is properly classified in heading 6305, HTS, which provides for sacks and bags, of a kind used for the packing of goods during transport. Please note that Customs has previously ruled that this provision does not cover gift bags. The Explanatory Notes to heading 6305, HTS, state that the heading covers bags of various sizes and specifically includes small bags of the kind used for sending samples of merchandise by post. This strongly suggests that heading 6305 covers sacks and bags of various size and shape used as packaging for transport. Bags that are not used for commercial merchandise being transported or stored for sale, such as the instant sample, are more correctly classified in subheading 6307.90.9889, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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