HQ 083998: Nest Boards and Blocks for Bees

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 083998


                                        June 22, 1989


             CLA-2:CO:R:C:G  083998 JAS

             CATEGORY:   Classification

             TARIFF NO.: 3926.90.9050; 9817.00.5000

             Ms. Sheila McCarthy
             Beaver Plastics Ltd.
             12150 160 Street
             Edmonton Alberta Canada T5V 1H5

             RE:  Nest Boards and Blocks for Bees

             Dear Ms. McCarthy:

                  In a letter to the Area Director of Customs, New York
             Seaport, dated February 23, 1989, you inquired as to the
             tariff classification of Beaverfoam and Megablock nest boards
             or hives for bees, from Canada.  This ruling concerns the
             eligibility of these articles for duty-free treatment under
             Chapter 98, Harmonized Tariff Schedule of the United States
             Annotated (HTSUSA).

             FACTS:

                  The Area Director replied to you by letter, dated March
             22, 1989 (837735), and confirmed that the nest boards were
             classifiable under the provision for other articles of
             plastics and articles of other materials of headings 3901 to
             3914, in subheading 3926.90.9050, HTSUSA.  The contents of
             that letter are incorporated by reference in this letter.

             ISSUE:

                  Do bees nest boards qualify for free entry as
             agricultural or horticultural implements, in Chapter 98,
             HTSUSA?

















                                      - 2 -

             LAW AND ANALYSIS:

                  Subheading 9817.00.5000, HTSUSA, provides for the duty-
             free entry of machinery, equipment and implements to be used
             for agricultural or horticultural purposes.  This is an actual
             use provision.  Notwithstanding the existence of a competing
             provision or provisions in the HTSUSA for these nest boards,
             they are classifiable in subheading 9817.00.5000 if the
             conditions and requirements thereof and any applicable
             regulations are met.  See Chapter 98, U.S. Note 1, HTSUSA.

                  Beaverfoam and Megablock nest boards are implements to be
             used for a recognized agricultural or horticultural purpose,
             and are not otherwise precluded from classification in
             subheading 9817.00.5000 by U.S. Notes to Subchapter XVII,
             HTSUSA.

             HOLDING:

                  Beaverfoam and Megablock nest boards are classifiable in
             subheading 3926.90.9050, HTSUSA, as indicated.

                  However, these articles may be eligible for free entry
             under subheading 9817.00.5000, HTSUSA, upon compliance with
             the actual use requirements of sections 10.131 through and
             including 10.139, Customs Regulations.  Copies of these
             provisions are enclosed for your reference.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division

             Enclosure