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NY K88961

September 15, 2004

CLA-2-49:RR:NC:SP:234 K88961


TARIFF NO.: 4911.99.8000; 3926.90.9880; 9817.00.50

Ms. Analisa Coria
Exel Global Logistics Inc.
11099 South La Cienega Blvd.
Los Angeles, CA 90045

RE: The tariff classification of plastic labels, label holders and plant holders, from Australia.

Dear Ms. Coria:

In your letter dated August 20, 2004, you requested a tariff classification ruling on behalf of Norwood Industries Pty. Ltd. Samples representing several kinds of products were submitted for our examination and are being returned to you as requested.

Group 1 consists of plastic labels, in various shapes and sizes, intended for use in identifying/describing plants, vegetables and fruits. Each label is a die-cut sheet of white plastic, printed on one side with a picture and caption identifying a specific plant variety, and printed on the other side with text and diagrams providing growing instructions and other pertinent information.

Group 2 consists of printed plastic labels that are essentially the same as those described above, but that also incorporate “twist ties.” That is, a short length of plastic-coated wire has been threaded trough a hole near the top of each label.

The applicable subheading for the products of groups 1 and 2, printed plastic labels with or without twist ties, 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 Free.

Item 3(A), “Stemlok,” is a molded plastic article that stabilizes a plant in a pot and eliminates transport damage. One end of this item grips the pot, while the other end loops around the plant stem and holds it in place.

Items 3(B) (“Cliplok”), 3(C) (“Tagstick”) and 3(D) (“Prostick”) are stick-like, molded-plastic articles designed to hold and display labels in potted plants. They are specially shaped to allow insertion into the soil and/or attachment to the pot, and feature heads adapted to grip a label for display.

Group 4 consists of “display stakes,” which are small molded-plastic stakes with self-contained, clipboard-like tops meant to hold/display labels. You state that the items allow for the plant labels to be presented in a fixed position accompanying the plants.

The applicable subheading for all of the molded plastic products (Items 3(A), 3(B), 3(C), 3(D) and Group 4) will be 3926.90.9880, HTS, which provides for other (non-enumerated) articles of plastics. The rate of duty will be 5.3%.

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 for in Section 10.131-139 of the Customs Regulations (19 CFR 10.131-139), item 3(A) (“Stemlok”) would be classifiable in subheading 9817.00.50, HTS, and would be free of duty.

Since articles used to display labels do not perform an agricultural/horticultural function, items 3(B), 3(C), 3(D) and the products of Group 4 do not qualify for classification in subheading 9817.00.50, HTS.

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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