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NY 867623


October 31, 1991

CLA-2-39:S:N:N3G:221 867623

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Ms. Carolyn Parker
Aquafarms Canada Limited
Trout Hatchery and Manufacturing Facility Feversham, Ontario, Canada NOC ICO

RE: The tariff classification of fiberglass reinforced plastic fish tanks from Canada.

Dear Ms. Parker:

In your letter dated September 18, 1991, you requested a tariff classification ruling.

The fish tanks are used for growing fish which will either be consumed or stocked into lakes. The tanks are designed to bet in the ground. The operate by having sufficient water flow through them which provides adequate oxygen for the fish.

The applicable subheading for the tanks 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

Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

In your letter you inquired about classification under the provision for machinery, equipment and implements to be used for agricultural or horticultural purposes. Subheading 9817.00.5000, HTS, provides for duty free treatment of such products. Aquacultural equipment, however, is not considered agricultural equipment. Therefore, the tanks are not eligible for duty free treatment in subheading 9817.00.5000, HTS.

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.

Sincerely,

Jean F. Maguire
Area Director

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