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NY 894344

February 7, 1994

CLA-2-97:S:N:N8:233 894344


TARIFF NO.: 9705.00.0090

Mr. Michel Roberge
Groupe Forestier Intech Inc.
387, rue Lafleur
Lachute, Quebec
Canada J8H 1R2

RE: The tariff classification of the Leaf and Bough Collection from Canada.

Dear Mr. Roberge:

In your letter dated January 24, 1994, you requested a tariff classification ruling.

The Leaf and Bough Collection consists of tree samples laminated on a piece of cardboard with approriate information printed on the bottom of the board. Real tree samples from over 30 trees indigenous to Eastern North America make up the collection. Included are the male and female flowers, the fruit, winter bough and summer leaf cluster for each tree. These samples are pressed, dried and then placed on a cardboard (11" x 17") and then laminated. Graphic information relating to the tree is printed on the front of each board. A user guide accompanies each kit. Each kit consist of 30 to 32 boards. The primary use of this product is for education (tree identification) and will be sold mainly to primary schools.

The sample of the Quaking Aspen that was sumitted with your request will be retained by National Import Specialist Lawrence Mushinske for instructional purposes.

The applicable tariff provision for the Leaf and Bough Collection will be 9705.00.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for collections and collectors'pieces of botanical interest. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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