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NY 858690



JAN 4 1991

CLA-2-73:S:N:N1:113 858690

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9000

Mr. Tom Button
Century Plastics, Ltd.
12291 Horseshoe Way
Richmond, B.C., Canada

RE: The tariff classification of a composter from Canada

Dear Mr. Button:

In your letter dated November 23, 1990, you requested a tariff classification ruling.

The merchandise is a home composter. The article is a cylinder of wire mesh, supported with cedar wood strips and capped on either end with polyethylene plastic caps. The home gardener fills the composter with organic materials, which nature and time reduce to compost.

The applicable subheading for the home composter will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and parts thereof, of iron or steel. The duty rate will be 3.4% ad valorem.

Goods classifiable under subheading 7323.99.9000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3% 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).

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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