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NY 868935

December 13, 1991

CLA-2-39:S:N:N3G:221 868935


TARIFF NO.: 3926.90.9090

Ms. Judith Dryland-Shapiro
Art F/X Design Co., Ltd.
1566 Hampshire Road
Victoria, British Columbia, Canada V8R 5T5

RE: The tariff classification of planters from Canada.

Dear Ms. Dryland-Shapiro:

In your letter, which was received in this office on November 21, 1991, you requested a tariff classification ruling.

You have submitted photographs of various planters or pots. All are made of fiberglass reinforced plastics and are then hand painted. You state that the planters may be used in commercial or residential areas, for interior or exterior use. The planters depicted in the photographs do not appear to be of a class or kind principally used in the home.

The applicable subheading for the planters 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 rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1992, the FTA rate will be 3.1 percent ad valorem.

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


Jean F. Maguire
Area Director

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