The tariff classification of a Pop-Up Yard Bag from China

N107372 June 4, 2010 CLA-2-63:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a Pop-Up Yard Bag from China Dear Ms. Pendris: In your letter dated May 24, 2010, you requested a tariff classification ruling. As requested, your sample will be returned to you. The submitted sample is a Pop-Up Yard Bag (#68080) that measures approximately 29-5/8” long (tall) x 16-3/4” wide when opened. It is constructed of lightweight 100% polyester material and collapses to about 1” for easy storage in a carrying bag with handles. The spring design container has a 35-gallon capacity for yard waste and leaves. It can also be used as a storage bin or laundry hamper. The applicable subheading for Pop-Up Yard Bag, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…: Other: Other: Household.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division