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NY 864783

July 18, 1991

CLA-2-39:S:N:N3G:221 864783


TARIFF NO.: 3926.90.9090; 9817.00.5000

Mr. Michael R. Hill
Imexco Enterprises
25241 Crocker Lane
El Toro, CA 92630

RE: The tariff classification of a plant stabilizer from Switzerland.

Dear Mr. Hill:

In your letter dated June 22, 1991, you requested a tariff classification ruling.

The plant stabilizer is a plastic item meant to provide stability to potted plants. The stabilizer, which has two legs, is designed to be pulled down over the support stake and planted into the soil, thereby providing the stake and plant with additional support. The stabilizer is meant for use in the wholesale nursery business.

The applicable subheading for the plant stabilizer will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

In the alternative, the plant stabilizer 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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