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NY 857168

October 25, 1990

CLA-2-39:S:N:N3G:221 857168


TARIFF NO.: 3926.90.9050; 9817.00.5000

Mr. Mark J. Williams
Customs House Broker
P.O. Box 90656
Los Angeles, CA 90009

RE: The tariff classification of seedling trays from Korea and the United Kingdom.

Dear Mr. Williams:

In your letter dated October 12, 1990, on behalf of Plantway, Ltd., you requested a tariff classification ruling.

The seedling trays are composed of molded plastics, and are used in greenhouses. After germination, seeds are placed in the trays, each of which is divided into many small cells. When the seedlings have reached the proper age, they are shipped in the trays, removed and planted. The trays are then returned to the greenhouses and reused.

The applicable subheading for the seedling trays will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem.

In the alternative, the seedling trays may be eligible for duty free entry under subheading 9817.00.5000, HTS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes, upon compliance with the actual use requirements of sections 10.131 through 10.139, Customs Regulations.

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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