NY 0870631 - The tariff classification of a Christmas tree stand from Canada. - United States International Trade Commision Rulings

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NY 870631
February 12, 1992

CLA-2-39:S:N:N3G: 343 870631

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5000

Mr. Gary E. Crawford
A.N. Deringer, Inc.
HC 76 P.O. Box 625
Jackman, Maine 04945-0559

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

Dear Mr. Crawford:

In your letter dated January 15, 1992, on behalf of your client, Trimab Product Engineering you requested a tariff classification ruling.
The submitted sample is a plastic Christmas tree stand with appropriate hardware. The stand is provided with a water level control device, which consists of a plastic water container and a plastic hose approximately 60 inches long. One end of the hose is attached at the base of the water container and the other end at the base of tree stand. Water poured into the container will fill into the stand, when both articles are at the same level.

The applicable subheading for the Christmas tree stand will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.
Goods classifiable under subheading 3924.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

The sample will be returned.

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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