The tariff classification of a shrub wrap from China

N085360 November 25, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Stacy M. Lott PRA Global 6090 East Fulton Suite D Ada, MI 49301 RE: The tariff classification of a shrub wrap from China Dear Ms. Lott: In your letter dated Nov. 4, 2009, you requested a tariff classification ruling. We requested a sample of the item and that sample was received in our office on Nov. 23, 2009. The submitted sample is called ShrubGuard. It is a wrap for shrubs, to protect them from winter conditions. It is made of printed non-woven polypropylene fabric. The fabric is cut to size and finished along the top and bottom with the edges folded over and sewn down, creating one-inch tunnels through which drawstrings are placed; these drawstrings allow the wrap to be tightened around the shrub. There are nine-inch-long ribbons sewn on the ends of the fabric, top and bottom, to tie the wrap around the shrub and hold it in place. The product comes in four sizes ranging from 2’x 2’ to 5’ x 7’. When not in use, it can be rolled or folded and placed in the matching carry bag. The applicable subheading for the ShrubGuard with the carry 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/. 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