&&The product is a reusable gift bag measuring 5.5 inches wide and 8 inches high. Based on the sample provided, it is made of woven fabric of felt; man-made textile materials. The gift bag depicts the face of a penguin character wearing a red hat and a red bow tie. The hat has a white trim adorned with holly leaves and a berry. Drawstrings inserted into the upper edge of the bag forms a closure when pulled.

Classificação SH

6307.90.99.90

Raciocínio CBSA

&&Heading 95.05 covers festive articles, but according to the Explanatory Notes “The heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function”. This decorative gift bag provides the utilitarian function of carrying items.&&&&The textile gift bag is classified according to its utilitarian function under heading 63.07, per Note 7(f) to Section XI, similar to bags of Explanatory Note (5) to heading 63.07, and is excluded by Legal Note 1 (w) to Chapter 95.&&

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