The tariff classification of the "Kangaroo Gardening Container" from Taiwan.

NY K82112 January 14, 2004 CLA-2-39:RR:NC:SP:221 K82112 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Shira Wadro Fiskars Brands, Inc. 780 Carolina Avenue Sauk City, WI 53583 RE: The tariff classification of the “Kangaroo Gardening Container” from Taiwan. Dear Ms. Wadro: In your letter dated February 5, 2003, received in this office on December 22, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The Kangaroo Gardening Container is a collapsible leaf bag 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 15 inches in diameter by 18 inches in height. The bag has a collapsible metal spring, which allows the bag to be held open when in use, or to be compressed to a height of 2 inches for storage. The essential character is imparted by the plastic. The leaf bag is for garden use to hold leaves, grass clippings, trimmings and weeds. As you requested, the sample will be returned. The applicable subheading for the Kangaroo Gardening Container will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet 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, National Commodity Specialist Division