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NY I89758




January 23, 2003

CLA-2-39:RR:NC:SP:221 I89758

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Dirk Niedermann
Wachsmuth & Krogmann, Inc.
123 Sivert Court
Bensenville, IL 60106

RE: The tariff classification of a collapsible leaf bag from China.

Dear Mr. Niedermann:

In your letter dated January 7, 2003, you requested a tariff classification ruling.

A sample swatch was provided with your letter. The collapsible leaf bag is composed of a nylon textile fabric visibly coated on both sides with polyvinyl chloride plastic. For tariff purposes, this construction is considered a chapter 39 plastic material. The bag measures 18.1 inches in diameter by 22.5 inches in height. The bag has a stainless steel frame and spring. The essential character is imparted by the plastic. The leaf bag is for garden use to hold leaves, grass clippings, trimmings and weeds.

The applicable subheading for the leaf bag will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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