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NY 806289

February 14, 1995

CLA-2-39:S:N:N6:221 806289


TARIFF NO.: 3926.90.9890; 9817.00.5000

Mr. David Kennedy
John V. Carr & Son Inc.
P.O. Box 268
Buffalo, NY 14201

RE: The tariff classification of tree shelters from the United Kingdom.

Dear Mr. Kennedy:

In your letter dated January 24, 1994, on behalf of St. George Company, Ltd., Canada, you requested a tariff classification ruling.

The tree shelters are protective sleeves designed to be placed over newly planted young trees. They are extruded from polypropylene plastic and contain a limited amount of ultraviolet light inhibitor. The shipper has indicated that after a number of years the sun's rays cause the material in the tree shelters to break down and eventually disintegrate. The sleeves support the tree, protect against chemical sprays and animals, and make the tree easy to find. The sleeves incorporate a recess into which a support stake can be placed.

The applicable subheading for the tree shelters will be 3926.90.9890, 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 tree shelters 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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