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NY N011785




June 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Slone Pearson
Global Trade Advisors
121 SW Morrison Street, Suite 1500
Portland, OR 97204

RE: The tariff classification of nursery stakes from China.

Dear Ms. Pearson:

In your letter dated May 22, 2007, on behalf of Colere Management Consulting, LLC, you requested a tariff classification ruling.

A photograph was provided with your letter. The nursery stakes are composed of fiberglass reinforced plastics. The stakes have a hard rigid character, and thus have the essential character of articles of plastics rather than articles of glass fibers. The stakes will be imported with diameters of 3/8”, 7/16”, 1/2”, 11/16” and 7/8”, and in lengths of 4’, 8’, 10’ and 12’. The stakes are pointed at the end, allowing them to be driven into the ground. They will be used to support trees or plants while the anchor roots are developing.

The applicable subheading for the nursery stakes will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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, HTSUS. Upon the submission of actual-use certification, as provided for in Section 10.131-139 of the Customs Regulations (19 CFR 10.131-139), the nursery stakes would be eligible for classification in subheading 9817.00.50, HTSUS, and would be free of duty.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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.

Sincerely,

Robert B. Swierupski
Director,

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