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NY 851977

May 3, 1990



TARIFF NO.: 0602.99.9010

Mr. Gary E. Crawford
A.N. Deringer, Inc.
HC 76 P.O. box 625
Jackman, Maine 04945-0559

RE: The tariff classification of coniferous seedlings from Canada

Dear Mr. Crawford:

In your letter dated April 24, 1990, on behalf of Bechedor Inc. of Canada, you requested a tariff classification ruling.

You describe this merchandise as coniferous seedlings grown in Canada from seeds supplied by U.S. companies. The seedlings are prepared for shipment to the U.S. as follows:

1) The seedlings are grown in soil, extracted from the field, shook free of the soil, put into bales in which peat moss is added in order to insure freshmess during delivery.

2) Seeds are sown in containers filled with peat moss, after a three year growing period the containers are delivered directly to the planting site of reforestration.

The applicable subheading for these coniferous seedlings will be 0602.99.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants(including their roots), cuttings and slips; other: other. The rate of duty will be 7.5 percent ad valorem.

Goods classifiable under subheading 0602.99.9010, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent 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).

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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