K88148 K8 Ruling Active

The tariff classification of a lawn bag from China

Issued August 18, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The item in question, identified as the Stake’N Rake Lawn Bag, is designed to sit on the ground so that leaves and other yard waste may be raked into it. The bottom is 78”L x 60”W and is made of coated polyethylene. The top is of polyethylene knitted mesh. It is held opened by a flexible fiberglass rod inserted around the front. Tent stakes, driven through four nylon webbing loops, secure it into the ground. A heavy-duty plastic zipper closes the bag around the front. While the coated polyethylene is considered to be plastic for tariff purposes, we have determined that the essential character of the lawn bag is textile.

CBP rationale

The applicable subheading for the lawn bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other.

Full text

NY K88148 August 18, 2004 CLA-2-63:RR:NC:N3:351 K88148 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joyce A. Frase Traffic/Logistics Manager Schott International Inc. P.O. Box 7152 Akron, Ohio 44306 RE: The tariff classification of a lawn bag from China Dear Ms. Frase: In your letter dated July 21, 2004, you requested a tariff classification ruling. The item in question, identified as the Stake’N Rake Lawn Bag, is designed to sit on the ground so that leaves and other yard waste may be raked into it. The bottom is 78”L x 60”W and is made of coated polyethylene. The top is of polyethylene knitted mesh. It is held opened by a flexible fiberglass rod inserted around the front. Tent stakes, driven through four nylon webbing loops, secure it into the ground. A heavy-duty plastic zipper closes the bag around the front. While the coated polyethylene is considered to be plastic for tariff purposes, we have determined that the essential character of the lawn bag is textile. The applicable subheading for the lawn bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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