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NY L80631

November 19, 2004

CLA-2-39:RR:NC:SP:221 L80631


TARIFF NO.: 3926.90.1000; 3926.90.9880

Mr. Mike Choi
MKC Customs Brokers Int’l, Inc.
9320 S. La Cienega Blvd.
Inglewood, CA 90301

RE: The tariff classification of plastic tubs and buckets from Korea.

Dear Mr. Choi:

In your letter dated October 26, 2004, on behalf of Tuff Stuff Products, you requested a tariff classification ruling.

Photographs were provided with your letter. The products include polyethylene plastic oval tanks, drums with lids, circular tubs and pails with handles. These products come in a wide range of sizes and have multiple uses that include feeding livestock, planting flowers, keeping beverages on ice, and washing pets.

The applicable subheading for the tanks and drums with lids 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.

The applicable subheading for the pails will be 3926.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other: buckets and pails. The rate of duty will be 3.4 percent ad valorem.

In your request you asked about the applicability to these products of subheading 9817.00.5000, HTS, which is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. While you state in your letter that the plastic tubs and buckets are for agricultural and horticultural use, we cannot agree with this characterization. Although you present some evidence of agricultural and horticultural uses for the various tubs and buckets, there is ample evidence of a variety of other uses. Because of their potential for multiple uses, these products lack a fixed and certain agricultural or horticultural use. Therefore, we cannot extend to them the coverage of subheading 9817.00.5000, 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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