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NY R04627




September 5, 2006

CLA-2-39:RR:E:NC:SP:221 R04627

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of plastic garden borders from China.

Dear Mr. Crago:

In your letter dated August 15, 2006, you requested a tariff classification ruling.

You have submitted illustrations depicting garden borders identified as item number W026BA00230. The garden borders are made of polypropylene material. They measure 23.62” long by 13” in height. The set of four garden borders includes eight polypropylene stakes. The border sections separate garden areas from patios, walkways or driveways.

The applicable subheading for the plastic garden borders will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent ad valorem.

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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