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NY J87307




July 28, 2003

CLA-2-39:RR:NC:SP:221 J87307

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 9817.00.5000

Mr. Guillermo H. Gonzalo
1907 Harbor Pointe Circle
Weston, FL 33327

RE: The tariff classification of germination trays from Argentina.

Dear Mr. Gonzalo:

In your letter dated July 7, 2003, you requested a classification ruling.

The germination trays are composed of polystyrene plastic. They are used to germinate seeds and produce seedlings of horticultural plants, such as flowers and vegetables.

The applicable subheading for the germination trays 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.

Articles classifiable under subheading 3926.90.9880, HTS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term “T-GSP”.

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 plastic germination trays 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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