CLA-2-84:S:N:N1:104 802675

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of a counter top fresh flower merchandiser from Canada.

Dear Mr. LeClair:

In your letter dated October 3, 1994 on behalf of Azalia Marketing of Derby Line, Vermont you requested a tariff classification ruling.

The Counter-Top Floral Merchandiser is a refrigerated storage unit for fresh flowers. The unit is assembled in Canada from parts originating in Canada and the U.S. except for the compressor which is made in Germany.

The applicable tariff provision for the Counter-Top Floral Merchandiser will be 8418.50.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other refrigerating or freezing chests, display counters, showcases and similar refrigerating or freezing furniture. The general rate of duty will be 2.9 pecent.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport