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NY C81074




November 19, 1997

CLA-2-40:RR:NC:SP:221 C81074

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.99.6050; 9817.00.5000

Ms. Marian Clare
Airport Clearance Service, Inc.
55 Inip Drive
Inwood, NY 11096

RE: The tariff classification of the "Tree-Fix" rubber band from Belgium.

Dear Ms. Clare:

In your letter dated October 23, 1997, on behalf of Amberg's Nursery, Inc., you requested a tariff classification ruling.

The Tree-Fix rubber band is a specially designed rubber band that is used to tie trees to stakes, wire fences and bamboo canes. These rubber bands, which are far more substantial than the typical rubber bands used in an office, are composed of EPDM rubber, and are shaped with a hook-like appendage at one end that is used to secure the rubber band around the tree and stake or fence.

The applicable subheading for the Tree-Fix rubber bands will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 3.6 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the Tree-Fix rubber bands would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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