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NY 869942

January 8, 1992

CLA-2-39:S:N:N3G:343 869942


TARIFF NO.: 3924.90.5000

Mr. Charles Foster
VGS International
227 Del Monte Lane
Morgan Hills, CA 95037

RE: The tariff classification of a Ho Ho Ho Christmas tree waterer from Korea, Mexico and Taiwan.

Dear Mr. Foster:

In your letter dated December 10, 1991, you requested a tariff classification ruling.

The submitted sample is a Christmas tree waterer made of plastic and rubber. The product consists of a plastic tube, a plastic funnel and a rubber bulb. A plastic flexible tube, approximately 30 inches long, fitted with a plastic funnel at the top end is placed in the Christmas tree stand, so that it just touches the bottom. The tube is attached to a tree branch with a twist tie. To add water the rubber bulb is filled and water is slowly squirted down into the funnel until the stand is almost full. Water may be removed from the stand by compressing the bulb and inserting firmly into the bottom of the funnel to form a tight seal. Slow pressure release will withdraw water into the bulb.

The applicable subheading for the christmas tree waterer will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles... of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.
Articles classifiable under subheading 3924.90.5000, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable 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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