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NY J89059

October 31, 2003

CLA-2-49:RR:NC:SP:234 J89059


TARIFF NO.: 4911.99.8000; 9817.00.50

Ms. Maurine Cecil
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802

RE: The tariff classification of printed plastic plant labels from Australia, China or Hong Kong.

Dear Ms. Cecil:

In your letter dated October 9, 2003, you requested a tariff classification ruling on behalf of Richard Wilson dba Colorama.

Samples of various plant labels consisting of die-cut, printed white plastic sheeting were submitted for our examination. One side of each label is printed with a picture and caption identifying a specific plant variety (e.g., “Geranium--Martha Washington,” “Tomato--Celebrity VFN,” etc.). The opposite side is printed with text and diagrams providing growing instructions and other pertinent information regarding the plant. The sample labels are in various shapes and sizes. Each is tapered, slotted or similarly designed to facilitate insertion into the soil or attachment to another object.

The applicable subheading for the above-described plant labels will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The rate of duty will be 0.5%.

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, the plant labels would be classifiable in subheading 9817.00.50, HTS, 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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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