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NY R00866




October 21, 2004

CLA-2-39:RR:NC:SP:221 R00866

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 9817.00.5000

Mr. Philippe Villers
GrainPro, Inc.
200 Baker Avenue, Suite 309
Concord, MA 01742

RE: The tariff classification of grain storage containers from Israel.

Dear Mr. Villers:

In your letter dated September 27, 2004, you requested a tariff classification ruling.

The GrainPro Cocoon is a flexible, transportable hermetic container for long-term post-harvest storage of grains and other agricultural products, particularly rice, wheat and corn. The cocoons are made from food grade 35-mil polyvinyl chloride (PVC) plastic sheeting in capacities of 5 metric tons to 300 metric tons. They are of two-piece construction with a zipper to secure the top to the bottom. Commodities are typically stored inside the cocoon in standard 100-200 lb. jute bales. Once the container is sealed, any insects that are in the grains use up the available oxygen within a few days and die of asphyxiation. The low oxygen atmosphere prevents the growth of fungi as well.

The applicable subheading for the PVC grain storage containers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.9880, HTS, which are products of Israel, are entitled to duty free treatment under the United States Israel Free Trade Act upon compliance with all applicable regulations.

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 grain storage cocoon 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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