CLA-2-39:S:N:N6:221 806950
Ms. Barbara Lasher
A.N. Deringer, Inc.
P.O. Box 510
200 International Blvd.
Sweetgrass, MT 59484
RE: The tariff classification of horticulture domes from Canada.
Dear Ms. Lasher:
In your letter dated February 3, 1995, on behalf of Acro
Foam & Plastics Ltd., you requested a tariff classification
ruling.
The domes, which are made of plastics, are used to cover 10"
by 20" trays. The trays will contain plants or seeds, and along
with the domes provide a humidity control unit for growing
plants. The domes are imported without the trays, seeds and
plants.
The applicable subheading for the horticulture domes will be
3923.50.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for stoppers, lids, caps and other
closures, of plastics. The rate of duty will be 5.3 percent ad
valorem.
In the alternative, the horticulture domes may be eligible
for duty free entry under subheading 9817.00.5000, HTS, which
provides for machinery, equipment and implements to be used for
agricultural or horticultural purposes, upon compliance with the
actual use requirements of sections 10.131 through 10.139,
Customs Regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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