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NY N025107





April 21, 2008

CLA-2-39:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Ms. Kim Young
BDP International, Inc.
2929 Walker Avenue N.W., 2ND Floor
Grand Rapids, MI 49544

RE: The tariff classification of a plastic coated or covered woven leaf hauler from China

Dear Ms. Young:

In your letter dated March 18, 2008, on behalf of Meijer Distribution, you requested a tariff classification ruling.

The submitted sample is identified as an EZ Leaf Hauler, UPC# 8-93212-00102-2. This item is made of woven polyethylene strips that are less than 5mm wide. The entire woven item is visibly covered or coated on both sides with a plastic material. This item measures approximately 7 feet in length by approximately 5 feet in width. The back of the item stands approximately 2 feet high and each of the two opposing shorter sides stands approximately 1 foot high. However, the height of any given side is not uniform across the length of that side. The front of the item is flat.

The Leaf Hauler is imported with three flexible fiberglass rods separately included. The back side and the two opposing shorter sides each has a narrow sleeve situated on the top of the external surface area of each of those three respective sides. The consumer will insert one of the three rods into each of the three sleeves. When inserted, the rod can be forcibly bent so that each end of each rod can be inserted into a pocket that is situated on the external bottom corner of each side. In this way, the rods enable the back side and the two opposing shorter sides to maintain an upright position. There is a flexible plastic insert that has been inserted into each of the two back corners of the Leaf Hauler before importation, to assist in maintaining the back corners in an upright position.

There is a plastic stake attached to each of the two front corners of the Leaf Hauler, which can be inserted into the soil of the yard that is to be raked, so that the Leaf Hauler will remain in place during a windy day when in use. The Leaf Hauler has 6 carry handles; two on the back, two on the front and one on each of the opposing shorter sides. As you requested, the sample will be returned to you.

According to the web site for this item, it is designed to act as “a giant dustpan for leaves”. When in use, the user can rake leaves over the flat front section of the Leaf Hauler so that the leaves are gathered onto this item. The height of the back side and the two opposing shorter sides keeps the leaves contained on the item. The Leaf Hauler can then be dragged away with the leaves on it, using the carry handles. When the Leaf Hauler is not in use, the fiberglass rods can be removed so that this item can fold compactly for storage.

The applicable subheading for the Leaf Hauler will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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