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NY 871620

February 28, 1992

CLA-2-39:S:N:N3G:221 871620


TARIFF NO.: 3926.90.9090

Ms. Cecilia Castellanos
Withrow Zerwekh
1241 Watson Center Road
Carson, CA 90745

RE: The tariff classification of a plastic tie clip for plants and trees from New Zealand.

Dear Ms. Castellanos:

In your letter dated February 13, 1992, on behalf of Schermerhorn Bros, you requested a tariff classification ruling.

The tie clips are used to support trees and plants. The tie clip will be sold to agricultural distributors and dealers for use by professional nurserymen and growers. The tie is composed of plastic and has a metal clip.

The applicable subheading for the tie clip 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.

In the alternative, the tie clip may be eligible for duty free entry under subheading 9817.00.5000, HTS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes, upon compliance with the actual use requirements of sections 10.131 through 10.139, Customs 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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