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NY 857224

October 24, 1990

CLA-2-39:S:N:N3G:221 857224

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.4050; 9817.00.5000

Mr. Byron Johnson
McClary, Swift & Co., Inc.
P.O. Box 370
Blaine, WA 98230

RE: The tariff classification of slug fences from Canada.

Dear Mr. Johnson:

In your letter dated October 1, 1990, on behalf of Garden Friendly Products, Canada, you requested a tariff classification ruling.

The slug fences consist of polyethylene sheet (98 percent by weight) impregnated with salt (2 percent by weight). The width of the sheet is 4 inches and the thickness is 1/8 inch. The length will vary from 20 feet to 500 feet. The slug fences are designed to keep slugs out of a garden.

The applicable subheading for the slug fences will be 3921.90.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other, flexible. The rate of duty will be 4.2 percent ad valorem.

Goods classifiable under subheading 3921.90.4050, HTS, which have originated in the territory of Canada, will be entitled to a 3.3 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

In the alternative, the slug fences may be eligible for duty free treatment under subheading 9817.00.5000, HTS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes, upon compliance with the actual use requirements of sections 10.131 through 10.139, Customs 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

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See also:

• Tariff No.: 3921.90.40 - Nonadhesive plates, sheets, film, foil and strip, flexible, nesoi, of noncellular plastics
• Tariff No.: 9817.00.50 - Machinery, equipment and implements to be used for agricultural or horticultural purposes