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NY 855179

SEP 5, 1990



TARIFF NO.: 8436.80.0090

Mr. Bruce K. Boles
Atlantic Sunline Limited
Parrsboro Industrial Park
P.O. Box 769
Parrsboro, Nova Scotia, Canada BOM 1S0

RE: The tariff classification of horticultural machinery from Canada

Dear Mr. Boles:

In your letter dated July 30, 1990, you requested a tariff classification ruling. You have submitted photographs of the product to be imported which is a plug seedling extractor.

The plug seedling extractor is a machine used in the commercial horticultural (greenhouse) industry and in the manufacture of plants from meristem cell transplantation. The machine is made primarily of steel with some plastic and rubber parts. The extractor has no electrical, hydraulic or other power source. Its principal purpose is to assist in the transplantation of plant seedlings. The extractor functions by hand operating two levers which causes pins to push plants out of the cells of seedling trays.

The applicable subheading for the plug seedling extractor will be 8436.80.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural and horticultural machinery. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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