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NY M86071




September 5, 2006

CLA-2-63:RR:NC:N3:351 M86071

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Alexandra Latham
Customs Compliance Manager
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a storage bag from China

Dear Ms. Latham:

In your letter dated August 9, 2006, you requested a tariff classification ruling.

The submitted sample is identified as a “Christmas Tree Storage Bag” (Item #128323). You indicate that it is constructed of 100% woven 300 denier polyester woven textile fabric double coated with polyurethane. It measures approximately 17” x 33” x 45”. It features carrying straps and handles and four plastic wheels.

The applicable subheading for the Christmas Tree Storage Bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

You suggest classification in subheading 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles of plastics. The bag is constructed of woven polyester textile fabric coated with polyurethane. This is considered to be a textile construction for tariff classification purposes. Chapter 39 legal note 2(m) excludes textile articles of Section XI from classification in any of the provisions of Chapter 39.

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/.

The sample will be returned as requested.

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.

Sincerely,

Robert B. Swierupski
Director,

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