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NY C87462

May 28, 1998

CLA-2-44:RR:NC:2:230 C87462


TARIFF NO.: 4421.90.9840; 9817.00.5000

Mr. John H. Qualey
Rogers & Brown Custom Brokers Inc.
2 Cumberland Street
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of wooden beehives from Brazil

Dear Mr. Qualey:

In your letter dated April 28, 1998, on behalf of the importer, Amazon Trading Company Inc., you requested a tariff classification ruling.

The ruling was requested on beehives made of three different species of wood - pine, Parana pine and cedar. A brochure of the product was submitted. The beehive consists of three vertical compartments resembling drawers. Each compartment is lined with a row of ten rectangular frames. Some of the beehives are coated with wax.

The applicable subheading for the wooden beehives will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 3.7 percent ad valorem.

Articles which are classifiable under subheading 4421.90.9840, HTSUSA, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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, HTSUSA. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the beehives would be classifiable in subheading 9817.00.5000, HTSUSA, and would be free of duty.

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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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