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NY A87232

September 12, 1996

CLA-2-06:RR:NC:FC:231 A87232


TARIFF NO.: 0602.90.9010

Mr. N. Roger Poulin
Trans-Border Customs Services, Inc.
3 Customs Plaza
PO Box 500
Derby Line, VT 05830

RE: The tariff classification of bonsai kits from Canada.

Dear Mr. Poulin:

In your letter, which is undated and received in this office on August 30 1996, you have requested a tariff classification ruling on behalf of your client, Pepiniere Bonsai, Inc., Tingwick, Quebec.

The products are described thus:

1. Bonsai plant (one of the following: Juniperus, Taxus, Serissa foetida or Boxwood) with 9 inch by 7 inch ceramic pot and instructions. All items are made in Canada.

2. Bonsai plant (Juniperus, Taxus, Serissa foetida or Boxwood) with 6 inch by 8 inch by 12 inch decorative box; plastic pot, plastic pagoda, and instructions. All items are made in Canada.

3. Bonsai starter kit. Bonsai plant (Juniperus, Taxus, Serissa foetida or Boxwood), 6 inch by 8 inch by 10 inch plastic box, size 2 plant pot, 7 inch by 5 inch plastic pot, soil mix in bag, stones in bag, copper wire, plastic pagoda, trimming shears (scissors), and instructions. The soil mix is comprised mainly of peat moss, 5 percent compost, and 5 percent bark. The trimming shears originate from China. All other components are made in Canada.

The applicable subheading for the bonsai with ceramic pot, the bonsai with decorative box, and the bonsai starter kit will be 0602.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants (including their roots), cuttings and slips; mushroom spawn, other, other, other, other, trees and shrubs. The rate of duty will be 6.6 percent.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ralph Conte at (212) 466-5759.


Roger J. Silvestri

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