CLA-2-39:S:N:N3G:221 857224
Mr. Byron Johnson
McClary, Swift & Co., Inc.
P.O. Box 370
Blaine, WA 98230
RE: The tariff classification of slug fences from Canada.
Dear Mr. Johnson:
In your letter dated October 1, 1990, on behalf of Garden
Friendly Products, Canada, you requested a tariff classification
ruling.
The slug fences consist of polyethylene sheet (98 percent by
weight) impregnated with salt (2 percent by weight). The width
of the sheet is 4 inches and the thickness is 1/8 inch. The
length will vary from 20 feet to 500 feet. The slug fences are
designed to keep slugs out of a garden.
The applicable subheading for the slug fences will be
3921.90.4050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film, foil and
strip, of plastics, other, flexible. The rate of duty will be
4.2 percent ad valorem.
Goods classifiable under subheading 3921.90.4050, HTS, which
have originated in the territory of Canada, will be entitled to a
3.3 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
In the alternative, the slug fences may be eligible for duty
free treatment 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