CLA-2-63:OT:RR:NC:N3:351
Ms. Jasmin Agbuya
Current Media Group, LLC
6765 Campus Drive
Colorado Springs, CO 80920
RE: The tariff classification of felt treat bags from China
Dear Ms. Agbuya:
In your letter dated May 21, 2025, you requested a tariff classification ruling. Samples of the felt treat bags
were provided with your request and will be retained for training purposes.
Item #610830, described as “Elf Pants Felt Treat Bags,” are a set of six gift bags with dangling legs intended
to hold treats and candy. Each open top, square-shaped bag is composed of 100 percent polypropylene
nonwoven felt, dyed green, fabric. The three-panel bag is sewn on three sides. The front of each bag depicts
an elf pant with two pockets and a black belt with two yellow buttons and a yellow buckle glued to the top
edge. Each bag also features two red and white striped handles which resemble suspenders and two green and
white striped legs with red elf slippers attached to the bottom. Each completed bag measures 4 ½ inches in
width by 7 ¼ inches in height.
Item #621287, described as “Santa Gnome Felt Treat Bags,” are a set of five gift bags intended to hold treats
and candy. Each open top, square-shaped bag is composed of 100 percent polypropylene nonwoven felt,
dyed, fabric. The three-panel bag is sewn on three sides. Glued to the front of each bag is a gnome with a
white beard wearing a red striped Santa hat. Each bag measures 4 ½ inches in width by 8 ¾ inches in height
and features two red fabric handles.
You suggested that the treat bags should be classified under 9817.95.05, Harmonized Tariff Schedule of the
United States, (HTSUS), which provides for “Utilitarian articles in the form of a three-dimensional
representation of a symbol or motif clearly associated with a specific holiday in the United States.” We
disagree. Neither the elf pants nor the Santa gnome is a recognized festive character or motif. The gnome is a
creature associated with folklore tradition in Scandinavia, not the United States. Therefore, the treat bags do
not qualify for subheading 9817.95.05, HTSUS.
The applicable subheading for the treat bags will be 6307.90.9891, HTSUS, which provides for “Other made
up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad
valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6307.90.9891, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
6307.90.9891, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 6307.90.9891, HTSUS, listed above.
The tariffs and additional 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/.
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)
Steven A. Mack
Director
National Commodity Specialist Division