CLA-2-63:RR:NC:N3:351 K88185

David Howland
Fedex Trade Networks
150 Eastern Ave.
Chelsea, MA 02150

RE: The tariff classification of a storage bag from China

Dear Mr. Howland:

In your letter dated July 27, 2004, you requested a tariff classification ruling on behalf of J.H. Smith Co., Inc.

The submitted sample, identified as the Canvas Under Bed Storage Bag (Item number 4370I), is a bag that is made of cotton canvas and has a clear PVC top panel and an all-around zipper. It features a nine-section removable divider that attaches with hook-and-loop fastener strips. There is also an imitation leather handle of fabric-backed plastic and a slot for a name tag. The item measures approximately 27” x 36” x 6”.

The applicable subheading for the storage 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