CLA-2-39:S:N:N3G:221 871620
Ms. Cecilia Castellanos
Withrow Zerwekh
1241 Watson Center Road
Carson, CA 90745
RE: The tariff classification of a plastic tie clip for plants
and trees from New Zealand.
Dear Ms. Castellanos:
In your letter dated February 13, 1992, on behalf of
Schermerhorn Bros, you requested a tariff classification ruling.
The tie clips are used to support trees and plants. The tie
clip will be sold to agricultural distributors and dealers for
use by professional nurserymen and growers. The tie is composed
of plastic and has a metal clip.
The applicable subheading for the tie clip will be
3926.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, other. The
rate of duty will be 5.3 percent ad valorem.
In the alternative, the tie clip 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