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NY 887881

July 9, 1993

CLA-2-48,98:S:N8:234 887881


TARIFF NO.: 4823.90.6500; 9817.00.50

Mr. J.A. Wall
Norman G. Jensen, Inc.
P.O. Box 1689
Oroville, Washington 98844

RE: The tariff classification of apple wrapping bags, of paper, from Japan.

Dear Mr. Wall:

In your letter dated June 28, 1993, you requested a tariff classification ruling.

Sample wrapping bags, in two (2) sizes, were submitted, and will be retained for reference. They are small (6 1/2" x 5 1/2", and 5 1/8" x 4") paper bags, which have interior liners of paraffin coated paper. The bag has been developed for the purpose of protecting apples on-tree by wrapping them to protect from disease and insect attacks during the growing period up till harvest.

The applicable subheading for apple wrapping bags as described will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of coated paper. The rate of duty will be 5.6 percent.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTS. Upon the submission of actual use certification, as provided in Section 10.131-139 of the Customs Regulations, these apple wrapping bags would be classifiable in subheading 9817.00.50, 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

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