The tariff classification of a collapsible yard bag from India. Correction to Ruling Number N244830.

N246374 September 20, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Sasha Cook-Coghill Page International Incorporated 21 Chatham Center South Drive Savannah, GA 31405 RE: The tariff classification of a collapsible yard bag from India. Correction to Ruling Number N244830. Dear Ms. Sasha Cook-Coghill: This replaces Ruling Number N244830 dated August 7, 2013, which contained incomplete facts as to the nature of the good being classified, thereby leading to an improper classification of the item identified by you as the Yard Bag. Pursuant to 19 USC 1625 (c) (1) a complete corrected ruling follows. In your letter dated July 31, 2013, you requested a tariff classification ruling on behalf of your client, Material Motion of Decatur, Georgia. The submitted sample is described as a yard bag woven of polypropylene strips that measure 2-3 mm in width. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. The bag measures 96 cm x 96 cm x 100 cm. While you state that the woven fabric is coated, it is a coating that is not visible to the naked eye other than by a change of color; this construction is considered a textile fabric for tariff purposes. It has a cover and two handles, also woven of textile strips. Additional information on the nature of the yard bag was obtained through “LegalForce.com” and illustrative literature furnished by Page International Incorporated. LegalForce indicates that Material Motion owns the trademark for Dump & Stor, which is the brand listed on the illustrative literature. Photos depict the yard bag as floor or ground standing, self-supportive, collapsible, and primarily used for outdoor yard work, outdoor yard storage, and outdoor wood storage, with other uses such as for back to school storage, pool equipment storage, garage storage, and even for use as a dog house. Captions listed on the illustrative literature read: “reusable just open it, fill it, dump it & store it” and “industrial strength with dual heavy duty zippered closure and lift straps – holds 500 pounds.” The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…etc…. To be classified as furniture, the yard bag must be of the type to fit and equip homes with movable articles used in the readiness of an area for purposes of supporting various human activities. Upon review of the illustrative literature with its photos, one finds that the yard bag is not primarily constructed for the purposes of transporting goods from one location to another location, as the large size and construction without wheels makes it difficult for movement, especially by walking, and that goods placed within the yard bag have no means of being secured while in transport. As the yard bag does not appear to be provided for more specifically elsewhere in the Nomenclature, we are of the opinion that the item falls within the meaning of furniture, and is classifiable in heading 9403, HTSUS – the provision for “Other furniture and parts thereof.” The applicable subheading for the 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, including cane, osier, bamboo or similar 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, Myles B. Harmon Acting Director National Commodity Specialist Division