It's hard to find a decent bag to hold a nine foot Christmas Tree, but this one did the trick quite well, with room to spare. The bag, itself, is great. It's tear-resistant, and roomy.
The bag comes with heavy-duty aluminum handles on the top, and one on the side (one assumes for dragging the bag across floors.) These are great, and a perfect size. Don't let the handles fool you though, as they're only as good as the stitching that holds them in. I got my tree all zipped up and grabbed the end handle to move it across my wood floor. The seam ripped, and the handle is now completely useless. Double stitching and a canvass reinforced base would have been a good thing -- not the single stitched, low-gauge thread attached directly to the bag that they used, instead.
If you just want a bag, this will work, but don't rely on those handles.