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NY 872555

March 26, 1992

CLA-2-39:S:N:N3G:221 872555


TARIFF NO.: 3917.40.0090

Ms. Denise Guarino
CJ Tower, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of plastic irrigation couplings from Canada.

Dear Ms. Guarino:

In your letter dated March 13, 1992, on behalf of 7th Street Irrigation Co., you requested a tariff classification ruling.

The couplings are said to be for use exclusively in agricultural irrigation systems. The couplings are composed of polyvinyl chloride (PVC), and they will be solvent welded to 3" PVC pipe.

The applicable subheading for the PVC couplings will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastic...fittings, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3917.40.0090, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

You have inquired about duty free treatment of couplings for use in agriculture. Subheading 9817.00.5000, HTS, provides for duty free treatment of machinery, equipment and implements to be used for agricultural or horticultural purposes. The couplings are part of an irrigation system; the couplings themselves are not considered machinery, equipment or implements for agricultural or horticultural purposes. Therefore, the couplings are not eligible for duty free treatment under this provision.

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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