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NY 851000
April 06 l990

CLA-2-39:S:N:N3G:343 851000

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5000

Ms. Ann M. Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of a plastic Christmas tree stand from Canada.

Dear Ms. Williams:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 28, 1990.

ON BEHALF OF : Elan Plastics Ltd.
1275 Pitfield Blvd.,
St. Laurent, Quebec, Canada H4S 1G3

DESCRIPTION OF
MERCHANDISE : The submitted sample is a plastic Christmas tree stand used to support a Christmas tree. It is equipped with three threaded screw pins, which attach through the plastic and steel neck band.

HTS PROVISION : Tableware, kitchenware, other household articles...of plastics: other: other.

HTS SUBHEADING : 3924.90.5000

RATE OF DUTY : 3.4 percent ad valorem.

DUTY CONCESSION : Goods classifiable under subheading 3924.90.5000, HTS, which originated in the territory of Canada, will be entitled to a 2.7 percent ad valorem rate of duty under the United States-Canada Free Trade
Agreements (FTA) upon compliance with all applicable regulations.

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

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