N355702

N355702 November 25, 2025 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.01.84; 9903.02.26 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 kristine.dodge@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

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 kristine.dodge@cbp.dhs.gov. 
Sincerely,
 (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division