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NY 872112

March 31, 1992

CLA-2-39:S:N:NN3G:343 872112


TARIFF NO.: 3924.90.5000

Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service road
Champlain, NY 12919-9703

RE: The tariff classification of a plastic compost system from Canada.

Dear Ms. Williams:

In your letter dated March 5, 1992 on behalf of your client, Vision Recuperation, Inc., you requested a tariff classification ruling. The description, product data and illustrations, which accompanied your letter, represent The Rotating Enviro-Cycle Composter. This product is designed for household use. The plastic unit sits on a base equipped with a system of wheels. It measures approximately 30 inches in height, 22 inches in length, 22 inches in depth, 27 inches in diameter and the volume is 6 cubic feet. The unit possesses drainage grills, ventilation holes and an access door. The product specification sheet indicates that when the biodegradable matter is placed inside the composter, the unit is turned and no further physical effort is involved.

The applicable subheading for the composter will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles . . . of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

Goods classifiable under subheading 3924.90.5000, HTS which have originated in the territory of Canada, will be entitled to a 2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) 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)


Jean F. Maguire
Area Director

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