CLA-2-63:OT:RR:NC:N3:351
Ms. Sayaka Furuyama
The Pack America Corp.
108 West 39th Street, Suite 1603
New York, NY 10018
RE: The tariff classification of a textile gift bag from China
Dear Ms. Furuyama:
In your letter dated October 20, 2025, you requested a tariff classification ruling. In lieu of a sample,
photographs of a textile gift bag were provided with your request.
The item, described as a “Gift Pouch,” is a textile bag designed to hold various gifts. The bag is composed of
two layers of 100 percent polypropylene (PP) spun-bond nonwoven fabric: an outer layer dyed gray, and an
inner layer dyed black. The inner layer extends 0.39 inches higher than the outer layer. The rectangular
shaped bag is sewn on three sides. The open end features a two-inch-wide woven ribbon closure 2 ¾ inches
from the top. The bag is available in four sizes: 23 ¼ inches in height by 19 ¾ inches in width with a 6-inch
gusset; 23 ¼ inches in height by 13 inches in width with a 5-inch gusset; 13 ¾ inches in height by x 12 ½
inches in width with a 5-inch gusset; 23 ¼ inches in height by 7 ¾ inches in width without a gusset.
You have suggested that the gift bag should be classified under 6307.90.9889, Harmonized Tariff Schedule
of the United States (HTSUS); however, the suggested classification is no longer valid as of midnight June
30, 2020. The U.S. International Trade Commission issued Revision 14 effective July 1, 2020, to the
HTSUS. Revision 14 changed subheading 6307.90.9889, HTSUS, to subheading 6307.90.9891, HTSUS.
The applicable subheading for the “Gift Pouch” 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 China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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 HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division