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NY M87494




November 3, 2006

CLA-2-39:RR:NC:SP:221 M87494

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 9817.00.5000

Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of shrub supports from Taiwan.

Dear Ms. Ramsey:

In your letter dated October 12, 2006, you requested a tariff classification ruling.

Photographs were provided with your letter. The shrub supports (Sku #56990) are expandable rings composed of polyethylene plastic. The rings adjust from 10 to 15 inches in diameter and are used to support shrubs and keep them erect. They come 6 to a package.

The applicable subheading for the shrub supports will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the plastic shrub supports would be classifiable in subheading 9817.00.5000, HTSUS, and would be free of duty.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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