CLA-2-44:S:N:N1:230 874305
Mr. Ed Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: The tariff classification of a flower and leaf press from
Canada
Dear Mr. Baker:
In your letter dated May 11, 1992, you requested a tariff
classification ruling on behalf of Seracon Products of Montreal,
Canada.
The ruling was requested on a flower and leaf press. A
sample was submitted which will be returned to you as you
requested. The sample consists of two 1/4 inch thick and 7 inch
square pieces of plywood with the corners cut off at an angle.
The top piece of plywood has a screenprinted design on it. In
between the plywood pieces are six pieces of corrugated
cardboard and twenty pieces of absorbent paper. The plywood
pieces are held together by four bolts, washers and wing nuts,
one at each corner. The flower and leaf press is designed to
preserve flowers and plants by pressing the moisture out of
them.
The applicable subheading for the flower and leaf press will
be 4417.00.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other tools, of wood. The rate of duty
will be 8 percent ad valorem.
Goods classifiable under subheading 4417.00.8000, HTS, which
have originated in the territory of Canada, will be entitled to a
4.8 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) 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