CLA-2-63:OT:RR:NC:N3:351
Ms. Sushma Sharma
Lush Manufacturing Ltd.
8680 Cambie Street
Vancouver, British Columbia V6P 6M9
Canada
RE: The tariff classification of a gift bag from India
Dear Ms. Sharma:
In your letter dated November 4, 2025, you requested a tariff classification ruling. A sample of the product
was provided to this office and will be retained for training purposes.
The sample, item #GX64204, described as a “Christmas Stocking,” is a textile gift bag intended to hold bath
products. The bag is composed of 100 percent cotton woven star printed fabric. The stocking-shaped bag
measures 9 ¾ inches in width by 12 inches in length and is sewn on three sides. The opened end is folded
over and hemmed. A 100 percent cotton woven dyed orange fabric, measuring 1 ½ inches in width, is sewn
onto the outer fabric, 1 ¼ inches below the top opening, to form a channel in which a herringbone orange
ribbon is inserted. When the ribbon is pulled, it allows the bag to be cinched closed. You state the gift bag
will be filled with bath products at the time of importation into the United States and the bath products will
be classified separately from the bag.
The applicable subheading for the gift bag will be 6307.90.9891, Harmonized Tariff Schedule of the United
States, (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 August 27, 2025, Executive Order 14339 imposed additional duties on products from India. At this
time, products of India provided by heading 9903.01.84, except for products described in headings
9903.01.85 – 9903.01.89, will be subject to an additional ad valorem rate of duty of 25 percent. At the time
of entry, you must report Chapter 99 heading applicable to your product classification, i.e. 9903.01.84, 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 of India will be
subject to an additional ad valorem rate of duty of 25 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.26, HTSUS, 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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division