United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0868673 - NY 0868826 > NY 0868815

Previous Ruling Next Ruling



NY 868815


December 16, 1991

CLA-2-39:S:N:N3G:221 868815

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Ms. Carolyn Parker
Aquafarms Canada Limited
Feversham, Ontario, Canada N0C 1C0

RE: The tariff classification of fiberglass reinforced plastic fish tanks from Canada.

Dear Ms. Parker:

In your letter dated October 16, 1991, you requested a tariff classification ruling.

The tanks are made of fiberglass reinforced plastics and are available in various capacities. They are used by universities for research and development and by state, federal and private hatcheries for raising fish.

The applicable subheading for the tanks will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other artilces of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective Jamuary 1, 1992, the FTA rate will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling