The tariff classification of a Christmas tree storage bag and wheeled dolly from China

N104935 May 25, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 8716.80.5090 Amy Morgan, Customs Compliance Supervisor Costco Wholesale 999 Lake Drive Issaquah, WA 98027-5367 RE: The tariff classification of a Christmas tree storage bag and wheeled dolly from China Dear Ms. Morgan, In your letter dated May 6, 2010, you requested a tariff classification ruling. The sample you provided will be returned as per your request. The items under consideration have been identified as “Santa’s Tree Dolly” (Item # 986986). The Dolly consists of a 100% woven polyester Storage Bag and an attached two-wheeled, L-shaped Cart with a telescoping handle. The Bag is sized to hold a 7.5’ artificial tree and can be expanded to hold a 9’ tree. The inside of the Bag is fitted with straps and buckles to hold the tree in place while in storage. The exterior of the Bag is fitted with hook and loop closures allowing it to be attached to the Cart or other exterior objects. The applicable classification subheading for the Storage Bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles … : Other: Other: Other: Other: Other”. The rate of duty will be 7%. The applicable classification subheading for the Cart will be 8716.80.5090, HTSUS, which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other”. The rate of duty will be 3.2%. The Cart may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Storage Bag, contact National Import Specialist Mitch Bayer at 646-733-3102. If you have any questions regarding the Cart, contact National Import Specialist Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division