CLA-2-63:OT:RR:NC:TA:351
Ruby Wood Sevcik
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place
Fort Worth, TX 76102
RE: The tariff classification of drawstring gift bag from China
Dear Ms. Sevcik:
In your letter dated May 15, 2009, you requested a tariff classification ruling.
The submitted sample is a drawstring gift bag that measures approximately 9” x 6”. It is constructed of 100% woven organza nylon and due to the nature of the fabric, can easily be torn when pulled. It is designed to be used at Halloween. The design includes spider webs, spiders, skeletons, and skulls. The bag is not lined and is not considered durable. The bags will be packaged individually, ready for retail sale.
The applicable subheading for the drawstring gift bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05.
Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a) (1) (ii) and (d) (2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e).
If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned as requested.
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