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NY 803752

November 16, 1994

CLA-2-39:S:N:N6:221 803752


TARIFF NO.: 3926.90.9590; 9817.00.5000

Mr. Jonathan T. Cottingham
Ronald D. Stribling Company
P.O. Box 20271
Portland, Oregon 97220

RE: The tariff classification of treepots and trays for reforestation from China and Sweden.

Dear Mr. Cottingham:

In your letter dated October 25, 1994, on behalf of Stuewe & Sons, Inc., you requested a tariff classification ruling.

The treepots and trays are composed of plastics, and are principally used by reforestation nurseries to grow, store and ship forest tree seedlings. The trays and pots will be imported in various sizes and shapes, and include 2, 3 and 4 gallon treepots, the "Super Cell" trays and the "Hyko" trays. You also requested a ruling on a paper treepot. However, we are unable to provide a ruling without further information. Please provide a sample, and describe the manufacturing process of the treepot and the nature of the component materials used.

The applicable subheading for the plastic treepots and trays will be 3926.90.9590, 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.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the various plastic seedling pots and trays would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

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
New York Seaport

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