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January 20, 1999

CLA-2-39:RR:NC:SP:221 D86483

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 9817.00.5000

Mr. John Allan
International Service Group, Inc.
1571 Grandview Drive
South San Francisco, CA 94080

RE: The tariff classification of the “Treeshelter” from the United Kingdom.

Dear Mr. Allan:

In your letter dated December 30, 1998, on behalf of Tubex Ltd, United Kingdom, you requested a tariff classification ruling.

A sample and descriptive literature were provided with your letter. The Treeshelter is used in commercial agriculture to protect new plantings against animal and herbicide damage. The Treeshelter consists of a perforated polyethylene tube designed to shelter and protect a growing tree and later to burst apart as the tree widens. The Treeshelters are flared at one end and range in size from 0.6 meters to 1.8 meters in height and 80 millimeters to 120 millimeters in diameter.

The applicable subheading for the Treeshelter will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Treeshelters 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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