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NY 806950




March 14, 1995

CLA-2-39:S:N:N6:221 806950

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.50.0000; 9817.00.5000

Ms. Barbara Lasher
A.N. Deringer, Inc.
P.O. Box 510
200 International Blvd.
Sweetgrass, MT 59484

RE: The tariff classification of horticulture domes from Canada.

Dear Ms. Lasher:

In your letter dated February 3, 1995, on behalf of Acro Foam & Plastics Ltd., you requested a tariff classification ruling.

The domes, which are made of plastics, are used to cover 10" by 20" trays. The trays will contain plants or seeds, and along with the domes provide a humidity control unit for growing plants. The domes are imported without the trays, seeds and plants.

The applicable subheading for the horticulture domes will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.

In the alternative, the horticulture domes may be eligible for duty free entry 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
New York Seaport

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