NY 864783: The tariff classification of a plant stabilizer fromSwitzerland.

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.

 
                                   NY 864783

                                 July 18, 1991


CLA-2-39:S:N:N3G:221 864783 

CATEGORY:  Classification

TARIFF NO.: 3926.90.9090; 9817.00.5000

Mr. Michael R. Hill
Imexco Enterprises
25241 Crocker Lane
El Toro, CA  92630

RE:  The tariff classification of a plant stabilizer from
Switzerland.

Dear Mr. Hill:

     In your letter dated June 22, 1991, you requested a tariff
classification ruling.        
      
     The plant stabilizer is a plastic item meant to provide
stability to potted plants.  The stabilizer, which has two legs,
is designed to be pulled down over the support stake and planted
into the soil, thereby providing the stake and plant with
additional support.  The stabilizer is meant for use in the
wholesale nursery business.
     
     The applicable subheading for the plant stabilizer will be
3926.90.9090, 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.

     In the alternative, the plant stabilizer may be eligible for
duty free entry under subheading 9817.00.5000, HTS, which
provides for machinery, equipment and implements to be used for
agricultural or horticultural purposes, upon compliance with the
actual use requirements of sections 10.131 through 10.139,
Customs Regulations.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                             Sincerely,



                                             Jean F. Maguire
                                             Area Director
                                             New York Seaport