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NY 874305


June 4, 1992

CLA-2-44:S:N:N1:230 874305

CATEGORY: CLASSIFICATION

TARIFF NO.: 4417.00.8000

Mr. Ed Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of a flower and leaf press from Canada

Dear Mr. Baker:

In your letter dated May 11, 1992, you requested a tariff classification ruling on behalf of Seracon Products of Montreal, Canada.

The ruling was requested on a flower and leaf press. A sample was submitted which will be returned to you as you requested. The sample consists of two 1/4 inch thick and 7 inch square pieces of plywood with the corners cut off at an angle. The top piece of plywood has a screenprinted design on it. In between the plywood pieces are six pieces of corrugated cardboard and twenty pieces of absorbent paper. The plywood pieces are held together by four bolts, washers and wing nuts, one at each corner. The flower and leaf press is designed to preserve flowers and plants by pressing the moisture out of them.

The applicable subheading for the flower and leaf press will be 4417.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tools, of wood. The rate of duty will be 8 percent ad valorem.

Goods classifiable under subheading 4417.00.8000, HTS, which have originated in the territory of Canada, will be entitled to a 4.8 percent 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).

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

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