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NY 899268

June 22, 1994

CLA-2-74:S:N:N3:115 899268


TARIFF NO.: 7419.99.5050

Mr. David De Boinville
Verdigris Walkern Hall Farms
Walkern, Stevenage
Hertfordshire SG2 7HZ

RE: The tariff classification of copper plant tags, labels and markers from England.

Dear Mr. De Boinville:

In your letter dated June 16, 1994, you requested a tariff classification ruling.

The subject items are described as follows:
a) Copper plant tags - which measure approximately 12cm by 2cm with holes in one end with which to attach a label.
b) Copper tee labels - which measure approximately 5cm by 3cm with
4cm tongues for inserting into the earth.
c) Copper markers - comprise a 2mm diameter stainless wire frame with legs measuring 22.5cm and angled faces measuring approximately 7cm by 3cm. The copper strip provided is first engraved and then attached to the marker by wrapping it around the face, the marker is then put out in the border or elsewhere in a garden.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to the tags and labels.

The copper markers are considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the copper imparts the essential character. The applicable subheading for the copper plant tags, labels and markers will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper: other: other. The duty rate will be 5% ad valorem.

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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