CLA-2-48,98:S:N8:234 887881
Mr. J.A. Wall
Norman G. Jensen, Inc.
P.O. Box 1689
Oroville, Washington 98844
RE: The tariff classification of apple wrapping bags, of paper,
from Japan.
Dear Mr. Wall:
In your letter dated June 28, 1993, you requested a tariff
classification ruling.
Sample wrapping bags, in two (2) sizes, were submitted, and
will be retained for reference. They are small (6 1/2" x 5 1/2",
and 5 1/8" x 4") paper bags, which have interior liners of paraffin
coated paper. The bag has been developed for the purpose of
protecting apples on-tree by wrapping them to protect from disease
and insect attacks during the growing period up till harvest.
The applicable subheading for apple wrapping bags as described
will be 4823.90.6500, Harmonized Tariff Schedule of the United
States (HTS), which provides for: Other (than certain enumerated)
articles of coated paper. The rate of duty will be 5.6 percent.
Machinery, equipment and implements to be used for
agricultural or horticultural purposes are provided for under the
special classification provision of subheading 9817.00.50, HTS.
Upon the submission of actual use certification, as provided in
Section 10.131-139 of the Customs Regulations, these apple wrapping
bags would be classifiable in subheading 9817.00.50, HTS, and would
be free of duty.
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