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NY J82438

March 19, 2003

CLA-2-63:RR:NC:TA:351 J82438


TARIFF NO.: 6307.90.9889

Ms. Barbara L. Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a garden bag from China.

Dear Ms. Fox:

In your letter dated February 13, 2003, you requested a tariff classification ruling.

The sample submitted is a garden bag, item number SKU-800860. It is made of woven PVC strips. The strips meet the dimensional requirements for man-made fiber strips (textile) contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States, (HTS). There is a plastic coating that is not visible to the naked eye. The bag is open at one end with carry handles. It is used for disposing of grass cuttings, leaves, pruning, and such.

You believe that the bag should be classifiable under subheading 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of polymers of ethylene, Other: other. The article is not visibly coated on both sides and thus does not meet the tariff definition of plastic. Therefore, it cannot be classified in heading 3923. As we stated above, it is textile.

The applicable subheading for the garden bag will be 6307.90.9889, HTS, which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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.


Robert B. Swierupski

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