The tariff classification of a pop-up garden collection bag from China

NY L80543 October 29, 2004 CLA-2-63:RR:NC:N3:351 L80543 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Cathy Bonadonna Import Specialist Bed Bath & Beyond 650 Liberty Avenue Union, New Jersey 07083 RE: The tariff classification of a pop-up garden collection bag from China Dear Ms. Bonadonna: In your letter dated October 22, 2004, you requested a tariff classification ruling. The submitted sample is identified as a “Pop-up Garden Storage Unit,” (SKU: 13542244/ UPC: 444444454102). You indicate that the item is to be merchandised as an outdoor collapsible storage bag for use in the garden to collect leaves, grass clippings, brush, etc. It measures 27” tall x 22” in diameter. It is constructed of non-woven 600D polyester fabric with a waterproof polyethylene coating on the interior of the unit. Its shape is maintained by four metal rings. The item can be collapsed when not in use. The applicable subheading for the pop-up garden storage unit will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. You suggest that this item might be classified under subheading 3926.90.9880, HTS, which provides for other articles of plastics. The unit is made from a woven nylon fabric coated on the interior with a compact plastic coating. The construction is considered to be a textile for tariff classification purposes. The sample will be returned as requested. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division