CLA-2-63:RR:NC:TA:351 H83552

Ms. Traci Manuel
Virgo III, Ltd.
766 Knox Court
Yardley, PA 19067

RE: The tariff classification of a gift bag from India.

Dear Ms. Manuel:

In your letter dated July 17,2001, you requested a tariff classification ruling.

The sample submitted is a gift bag, style number 6956. The bag is made of very light transparent fabric panels. The panels are constructed of 88 percent metallic/12 percent silk woven fabric. The panels are sewn together at the sides and bottom. The opened end features a drawstring twisted cord closure.

The applicable subheading for the gift bag will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9989, HTS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division