CLA-2:CO:R:C:G 083864 HP
Mr. Daniel Chan
F.L. Canvas International Co., LTD.
P.O. Box 39-634
Taipei 10036 Taiwan R.O.C.
RE: Classification of a Grass Catcher Bag
Dear Mr. Chan:
This letter is in reference to your letter of February 3,
1989, to our New York office, concerning the tariff
classification of a grass catcher bag under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is a grass catcher bag designed to
be attached to a blower vacuum for catching grass. The bag is
constructed of 100 percent cotton corduroy fabric, measuring
approximately 28 inches long by 22-1/2 inches wide. On one
corner there is a 2-7/16 inch sleeve-like extension with a 4 inch
opening at the end which would attach to the mouth of the blower
vacuum. Attached to the 4 inch opening is a 14 inch woven
polypropylene strap with a Velcro-like closure. The other end of
the bag has a zipper which runs the entire length of the side,
allowing the bag to be easily opened to remove the grass
clippings. A 1-1/2 inch by 72 inch adjustable woven
polypropylene strap is sewn to opposite corners of the bag for
carrying while in use. The word "TORO" is printed on one side,
surrounded by a black border.
ISSUE:
Whether the bag at issue is classifiable as a textile
product for technical uses.
LAW AND ANALYSIS:
Subheading 5911.90.00, HTSUSA, provides for classification
of those textile products and articles, for technical uses, as
specified in Chapter Note 7 to Chapter 59. Chapter Note 7(B) to
Chapter 59, HTSUSA, states that Heading 5911 applies to the
following goods, which do not fall under any other heading of
Section XI: textile articles of a kind used for technical
purposes.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level.
Explanatory Note (B) to Heading 59.11 states that
[a]ll textile articles of a kind used for technical
purposes (other than those of headings 59.08 to 59.10)
are classified in this heading and not elsewhere in
Section XI (see Note 7(b) to the Chapter); for example:
* * *
(9) Bags for vacuum cleaners, filter bags for air
filtration plant, oil filters for engines, etc.
The grass catcher bag at issue is substantially similar to a
vacuum cleaner bag. It connects to a lawn mower/leaf blower in
the same fashion as a vacuum cleaner bag attaches to the vacuum
cleaner. The catcher bag is used to collect and store grass
cuttings until they can be disposed of; the same can be said of
the dirt in a vacuum cleaner bag. Since the grass catcher bag
and the vacuum cleaner bag are virtually indistinguishable in
use, the grass catcher bag must also be considered a textile
article used for technical purposes.
HOLDING:
The grass catcher bags at issue are classifiable under
subheading 5911.90.0000, HTSUSA, as textile products and articles
for technical uses, with a duty rate of 7.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division