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NY L86163




July 26, 2005

CLA-2-73:RR:NC:N1:113: L86163

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060; 6307.90.9889; 3924.90.5500

Mr. Darrell Norman
Transpacific Logistics, LLC
9911 Inglewood Avenue, Suite 106
Inglewood, CA 90301

RE: The tariff classification of the TreeKeeper from China

Dear Mr. Norman:

In your letter dated July 1, 2005, you requested a tariff classification ruling.

The sample you submitted is one style of the TreeKeeper, a product that is used both to display and store an artificial Christmas tree. Two sizes are available to accommodate trees measuring from 6 to 9 feet in height. The TreeKeepers are made of man-made textile fabric, with either a steel stand with castors or an injection molded plastic stand with castors. The stands are connected to the fabric bag by hook and loop fastener strips that are easily removed. The stand and bag are fully functional apart. Used for storage, the bag is pulled up over the tree and closed at the top with a drawstring. To display the tree, the bag is pulled down to nestle at the base of the tree. Alternatively, the bag may be unfastened from the stand while the tree is on display. The sample you provided is a black bag. You indicate that other styles will include bags of various colors and prints. For tariff classification purposes, the components of the TreeKeeper will be treated separately.

In your letter, you suggest classification of the TreeKeeper as a festive Christmas article. In the opinion of this office, the TreeKeeper serves primarily to store the tree during non-holiday periods. Although the words “tree skirt” are used in the description of the TreeKeeper, the item is not the traditional tree skirt that resembles a tablecloth with a large slit. While the storage bag can remain present at the base of the tree, it does not act as a tree skirt. Instead, the photos show that the fabric appears to “bundle” beneath the tree, and does not fully cover the legs and castors of the stand.

The applicable subheading for the steel tree stand will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic tree stand will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the storage bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles of textile, 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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