CLA-2-63:RR:NC:TA:351 I84185

Mr. James R. Minea
Forever Pets, Inc.
1874 Stryker Avenue
W. St. Paul, MN 55118

RE: The tariff classification of bags from India.

Dear Mr. Minea:

In your letter dated July 11, 2002, you requested a tariff classification ruling.

The samples submitted are bags. The bags are used to house a pet urn or be used to house the ashes, or cremains of cremated pets. The bags are made of a 100 percent cotton brushed woven fabric panel. The panel is folded and sewn closed at the sides. The open side is hemmed and features a drawstring-braided cord. The bags measure approximately 14” x 10,” 14-3/4” x 15-3/8,” and 6-1/2” x 4.”

The applicable subheading for the bags will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9889, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division