The tariff classification of a tree storage bag with wheeled cart from China

N274665 April 26, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Anthony George Treekeeper, LLC 5079 West 2100 Street Bldg. A West Valley, UT 84120 RE: The tariff classification of a tree storage bag with wheeled cart from China Dear Mr. George: In your original letter dated February 22, 2016, you requested a tariff classification ruling. You submitted photographs and a sample of the deluxe tree storage bag with wheels. The deluxe tree storage bag consists of a woven polyester and nylon textile fabric storage bag and an L-shaped four-wheeled cart with a telescoping handle. The storage bag is designed to be adjusted to hold artificial trees between 6' to 9'. The inside of the storage bag is fitted with straps and buckles to hold the tree in place while in storage. The exterior of the storage bag is fitted with woven handles for lifting and large hook and loop closures along the bottom and back side allowing it to be attached safety and securely to the wheeled cart in order to easily maneuver the tree into storage. Both items, the bag and wheeled cart are retailed packaged together to be sold in stores. The deluxe tree bag with wheels is a composite good that consists of two different components, a textile storage bag and a wheeled cart. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the textile bag or cart components in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Therefore, in accordance with GRI 3(b), it is the opinion of this office that the textile storage bag directly performs the function of protecting and storing the artificial tree and imparts the essential character and thus determines the classification.  The applicable subheading for the deluxe tree storage bag will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The sample will be returned as requested. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division