NY 870210
JAN 10 1992
CLA-2-63:S:N:N3G:345 870210
Mr. Oscar J.J. Carrillo
M.J. Carrillo Company, Inc.
P.O. Box 1475
Laredo, Texas 78042-1475
RE: The tariff classification of "Flower Pot Covers" from
Mexico.
Dear Mr. Carrillo:
In your letter dated December 20, 1991, on behalf of Mr.
Sol Wilensky, Dallas, Texas, you requested a tariff
classification ruling.
The sample submitted is a representation for "Flower Pot
Covers" composed of 100 percent polyethylene woven strips in the
shape of a hat. The strips meet the dimensional requirements of
man-made fiber strips contained in Section XI, Legal Note 1 (g)
of the Harmonized Tariff Schedules of the United States (HTS).
They are used as a container for a flower pot.
You question whether these covers are classifiable under
subheading 3926.90.9090, HTS, which provides for other articles
of plastics and articles of other materials of heading 3901 to
3914: Other, other, other. Strips made of polyethylene resin
are considered to be of plastics when they measure over 5mm in
width, and of textile when they measure not over 5mm in width.
The strips comprising these flower pot covers measure not over
5mm in width.
The applicable subheading for the "Flower Pot Covers" will
be 6307.90.9480, HTS, which provides for other made up
articles...Other: Other: Other, other . The rate of duty will
be 7 percent ad valorem.
Articles classifiable under subheading 6307.90.9480, HTS,
which are products of Mexico, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable 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