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NY C84393

March 11, 1998

CLA-2-39:RR:NC:SP:221 C84393


TARIFF NO.: 3926.90.9880; 9817.00.5000

Mr. Bruno Pretto
Mushrooms From Fun Guy Farm
21 Maple Avenue
Toronto, Ontario, Canada M4W 2T5

RE: The tariff classification of plastic trays and styrene panels from Korea.

Dear Mr. Pretto:

In your letter dated February 5, 1998, you requested a tariff classification ruling.

Sample plastic trays and styrene panels were submitted with your letter. The trays and panels are used in growing mushrooms. The trays are designed so that their wells can be filled with sawdust spawn that has been impregnated with mushroom culture. The panels are designed so that the panel's pre-cut circles can be aligned and then inserted into the tray's circular wells to form a lid for the well.

The applicable subheading for the plastic trays and styrene panels will be 3926.90.9880, 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 plastic trays and styrene panels would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

You have also asked for the classification of a stainless steel tool. No sample was provided and the sales literature is in Korean. The pictures, which are photo copies, are unclear. If you wish to receive a classification ruling for the stainless steel tool, please provide an original picture of the tool and an English translation. The pages you sent have numerous pictures. Please identify the picture of the tool you wish to have classified. Is this tool part of a machine? If so, please explain how the machine works.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Joan Mazzola at 212-466-5580.


Robert B. Swierupski

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