The tariff classification of a tree planting bag from China.

NY K85713 May 7, 2004 CLA-2-63:RR:NC:N3:351 K85713 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Peter D. Alberdi A.J. Arango, Inc. 1516 E. 8th Ave. Tampa, FL 33605 RE: The tariff classification of a tree planting bag from China. Dear Mr. Alberdi: In your letter dated April 27, 2004, you requested a ruling on behalf of Land O Lakes Tree Farm, of Land O Lakes, Florida, on tariff classification. You submitted a sample of a tree-planting bag. It is cube shaped, approximately 20” x 20” x 20”. It is composed of woven strips, apparently of either polypropylene or polyethylene; the strips meet the dimensional requirements of man-made fiber (textile) strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS). The textile fabric is not considered coated for tariff purposes. The bag has two 2”-wide handles made of webbed fabric; presumably, the handles allow the bags, when full, to be moved using a forklift or other device. Eight penny-size holes punched in the bottom allow excess water to drain. You state that the bag will be used by tree farmers to plant trees and grow them until they are sold, when they will presumably be removed from the bags and the root ball will be wrapped in burlap. In your letter you ask if this item qualifies for subheading 9817.00.5000, HTS, which carries a conditionally free rate of duty for machinery, equipment or implements to be used for agricultural or horticultural purposes. However, U.S. Note 2 to Subchapter XVII of Chapter 98 states in part that Subheading 9817.00.50 does not apply to articles of textile material. Since the bag is composed of textile material, it is excluded from classification as machinery, equipment and implements to be used for agricultural or horticultural purposes in heading 9817.00.5000, HTS. The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division