CLA-2-39:S:N:N3G:221 868815
Ms. Carolyn Parker
Aquafarms Canada Limited
Feversham, Ontario, Canada N0C 1C0
RE: The tariff classification of fiberglass reinforced plastic
fish tanks from Canada.
Dear Ms. Parker:
In your letter dated October 16, 1991, you requested a
tariff classification ruling.
The tanks are made of fiberglass reinforced plastics and are
available in various capacities. They are used by universities
for research and development and by state, federal and private
hatcheries for raising fish.
The applicable subheading for the tanks will be
3926.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other artilces of plastics, other. The
rate of duty will be 5.3 percent ad valorem.
Goods classifiable under subheading 3926.90.9090, HTS, which
have originated in the territory of Canada, will be entitled to a
3.7 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations. Effective Jamuary 1, 1992, the FTA rate will be 3.1
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport