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NY 853262


June 28, 1990

CLA-2-44:S:N:N1:230 853262

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9040; 9817.00.5000

Ms. Suzanne Isabelle
F. H. Fenderson, Inc.
HCR 60 Box 1F
Norton, VT 05907

RE: The tariff classification of wooden plant labels from Canada

Dear Ms. Isabelle:

In your letter dated June 4, 1990, you requested a tariff classification ruling on behalf of Vann-Winn Woodcraft of Quebec.

The ruling was requested on various sizes of wooden plant labels. Representative samples were submitted. They consist of flat thin picket shaped pieces of wood. They have been sawn, sliced or peeled and are pointed at one end and rounded on the other end. The smaller pieces which measure approximately 2.5 mm thick, 5/8 inch wide and four or six inches long have smooth surfaces and may be painted. These are marketed as pot labels. The larger sample which measures 4 mm thick, one inch wide and twelve inches long is sold as a garden label.

These shaped pieces of wood are more than "wooden sticks, roughly trimmed but not turned, bent or otherwise worked" as provided for in subheading 4404.10.0090, Harmonized Tariff Schedule of the United States (HTS), which was suggested by you as the possible classification.

The applicable subheading for the wooden plant labels will be 4421.90.9040, HTS, which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem.

Goods classifiable under subheading 4421.90.9040, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Subheading 9817.00.5000, HTS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to certification in keeping with Sections 10.131 - 10.139 of the Customs Regulations. Special garden labels used to indicate the kind of planted seed at a given point in the ground are being used in an agricultural pursuit. The use of pot labels to indicate prior to full growth and sale what item is being grown in the pot is also an agricultural pursuit (versus a marketing pursuit). In both instances, classification in the alternative, subject to certification, will be subheading 9817.00.5000, HTS. The rate of duty will be free.

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

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