The tariff classification of a Christmas tree storage bag from China

N037957 September 12, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Susan L. Leidy QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a Christmas tree storage bag from China Dear Ms. Leidy: In your letter dated September 5, 2008, you requested a tariff classification ruling. The submitted sample is identified as the “Deluxe Christmas Tree Storage Bag” (Item Number H96590). The bag is constructed of heavy-duty nylon fabric. It measures approximately 56” x 24” x 24”. It is designed for the long term home storage of artificial Christmas trees up to 9’ tall and weighing up to 150 pounds. You indicate that the zipper opening is extra wide and incorporates strapping to make it easier to place the tree within the bag. Handles are attached to both ends to allow for two-person carrying. Additional black straps are included to assist in securing the branches of the tree. The applicable subheading for the Christmas tree home storage bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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