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HQ 084213


July 12, 1989

CLA-2:CO:R:C:G 084213 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050; 9817.00.5000

Ms. Sheila McCarthy
Beaver Plastics Ltd.
12150 160 Street
Edmonton, Alberta, Canada T5V 1H5

RE: Reforestation Planting Blocks

Dear Ms. McCarthy:

In a letter to the Area Director of Customs, New York Seaport, dated March 14, 1989, you inquired as to the tariff classification of reforestation planting blocks from Canada. This ruling concerns the eligibility of these articles for duty-free treatment under Chapter 98, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The Area Director replied to you by letter, dated April 11, 1989 (838609), and confirmed that the planting blocks were classifiable under the provision for other articles of plastics and articles of other materials of headings 3901 to 3914, in subheading 3926.90.9050, HTSUSA.

The articles in question, designated Econoblock, Ventblock, and Styroblock, are rectangular plastic containers made of 100 percent expanded polystyrene bead, and have varying numbers of cavities in different depths. They are used primarily by commercial nurseries and greenhouses and in reforestation efforts to grow small trees and plants, and to shape and protect their roots as the seedlings develop. The containers are also used to transport the seedlings for transplanting.

ISSUE:

Do reforestation transplant blocks qualify for duty-free entry as agricultural or horticultural implements, in Chapter 98, HTSUSA?

LAW AND ANALYSIS:

Subheading 9817.00.5000, HTSUSA, provides for the duty- free entry of machinery, equipment and implements to be used for agricultural or horticultural purposes. This is an actual use provision. Notwithstanding the existence of a competing provision or provisions in the HTSUSA for these reforestation blocks, they are classifiable in subheading 9817.00.5000 if the conditions and requirements thereof and any applicable regulations are met. See Chapter 98, U.S. Note 1, HTSUSA.

Plastic reforestation transplant blocks are implements to be used for a recognized agricultural or horticultural purpose, and are not otherwise precluded from classification in subheading 9817.00.5000 by U.S. Notes to Subchapter XVII, HTSUSA.

HOLDING:

Plastic reforestation transplant blocks are classifiable in subheading 3926.90.9050, HTSUSA, as indicated.

However, these articles may be eligible for free entry under subheading 9817.00.5000, HTSUSA, upon compliance with the actual use requirements of sections 10.131 through and including 10.139, Customs Regulations. Copies of these provisions were previously sent to you in connection with other correspondence.

Sincerely,

John Durant, Director
Commercial Rulings Division

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