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NY L88642

November 30, 2005

CLA-2-39:RR:NC:SP:221 L88642


TARIFF NO.: 3924.90.5500

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a garden border from Taiwan.

Dear Ms. Marcoux:

In your letter dated November 11, 2005, you requested a tariff classification ruling.

A photograph and descriptive literature were provided with your letter. The “S/10 ‘Stone’ Garden Border” (Sku #53000) consists of 10 sections of faux cobblestone edging made of polypropylene plastic. Each section measures approximately 10 inches in length and 4 inches in height and has a 5 inch stake to secure it into the ground. The sections interlock to form a garden border measuring 8 feet in length when fully assembled. The border separates garden areas from patios, walkways or driveways.

The applicable subheading for the garden border will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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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