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NY 870210

JAN 10 1992

CLA-2-63:S:N:N3G:345 870210


TARIFF NO.: 6307.90.9480

Mr. Oscar J.J. Carrillo
M.J. Carrillo Company, Inc.
P.O. Box 1475
Laredo, Texas 78042-1475

RE: The tariff classification of "Flower Pot Covers" from Mexico.

Dear Mr. Carrillo:

In your letter dated December 20, 1991, on behalf of Mr. Sol Wilensky, Dallas, Texas, you requested a tariff classification ruling.

The sample submitted is a representation for "Flower Pot Covers" composed of 100 percent polyethylene woven strips in the shape of a hat. The strips meet the dimensional requirements of man-made fiber strips contained in Section XI, Legal Note 1 (g) of the Harmonized Tariff Schedules of the United States (HTS). They are used as a container for a flower pot.

You question whether these covers are classifiable under subheading 3926.90.9090, HTS, which provides for other articles of plastics and articles of other materials of heading 3901 to 3914: Other, other, other. Strips made of polyethylene resin are considered to be of plastics when they measure over 5mm in width, and of textile when they measure not over 5mm in width. The strips comprising these flower pot covers measure not over 5mm in width.

The applicable subheading for the "Flower Pot Covers" will be 6307.90.9480, HTS, which provides for other made up articles...Other: Other: Other, other . The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9480, 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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