HQ 083969: Tree Crosses and Tree Moving Baskets of Wire

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 083969

                                      May 26, 1989

             CLA-2:CO:R:C:G   083969 JAS

             CATEGORY:  Classification

             TARIFF NO. 7326.20.0050; 7326.90.9090; 9817.00.5000

             Ms. Loretta J. Evans
             Arthur J. Fritz & Co.
             P.O. Drawer G
             Blaine, Washington 98230

             RE:  Tree Crosses and Tree Moving Baskets of Wire

             Dear Ms. Evans:

                  In your letter of February 6, 1989, to the District
             Director of Customs at Blaine, you request a ruling on certain
             wire containment articles from Canada used to protect the root
             systems of shrubs and small trees during transport.  Our
             ruling follows.

             FACTS:

                  Tree crosses, also called wire B & B supports, are 5-
             pointed wire articles, produced from various gauges of
             galvanized steel wire.  They are used primarily by nurserymen
             to contain and protect the root systems of shrubs and small
             trees dug by hand, during delivery to a display area or job
             site.  The shrubs and trees are placed in the center of these
             crosses lying flat on the ground and the wire tines bent up
             and in and secured with twine.

                  Tree moving baskets are wire containers made from various
             gauges of galvanized steel wire with loops at the top.  They
             are used to protect the root systems of larger shrubs and
             trees dug by hand and by machine.  The loops of these baskets
             are bent inward and secured by twine.  Both the tree crosses
             and wire baskets can be removed before planting but are often
             left on the dirt ball to rust away in the ground.

                  You note that these articles have previously qualified
             for duty-free entry under item 666.00, Tariff Schedules of the
             United States (TSUS), as other agricultural or horticultural
             implements not specially provided for.
















                                     - 2 -

             ISSUE:

                  Are tree crosses and tree moving baskets, of wire,
             classifiable free of duty as agricultural and horticultural
             implements, or under other applicable tariff provisions?

             LAW AND ANALYSIS:

                  Agricultural machines, machinery and equipment, and their
             parts, are classifiable under various duty-free provisions in
             Chapter 84, Harmonized Traiff Schedule of the United States
             Annotated (HTSUSA).  There is no equivalent provision in
             Chapter 84 for articles previously classified under item
             666.00, TSUS, as agricultural and horticultural implements.

                  Under the Harmonized Tariff Schedule of the United States
             Annotated (HTSUSA), classification for legal purposes shall be
             determined according to the terms of the headings and any
             relative section or chapter notes.  For purposes of Chapter
             73, HTSUSA, the word "wire" means hot or cold-formed products
             of any cross-sectional shape, of which no cross-sectional
             dimension exceeds 16 mm.  See Chapter 73, Note 2, HTSUSA.
             Accordingly, tree crosses and tree moving baskets, of wire,
             meeting this definition, are classifiable under the provision
             for other articles of iron or steel wire, in subheading
             7326.20.0050.  Those articles not meeting this definition are
             classifiable as other articles of iron or steel, in subheading
             7326.90.9090, HTSUSA.  the rate of duty under both provisions
             is 5.7 percent ad valorem.

                  Subheading 9817.00.5000, HTSUSA, provides for the duty-
             free entry of machinery, equipment and implements to be used
             for agricultural or horticultutal purposes.  This is an actual
             use provision.  Notwithstanding the existence of a competing
             provision or provisions in the HTSUSA, articles are eligible
             for classification in subheading 9817.00.5000 if the
             conditions and requirements thereof and any applicable
             regulations are met.  In this case, the tree crosses and tree
             moving baskets are not eligible for classification in
             subheading 9817.00.5000, HTSUSA, because with certain stated
             exceptions articles provided for in Chapter 73 are excluded
             from classification in this subheading. See Subchapter XVII,
             U.S. Note 2(ij), HTSUSA.



















                                     - 3 -


             HOLDING:

                  Tree crosses and tree moving baskets, of wire, are
             classifiable in subheading 7326.20.0050 or in subheading
             7326.90.9090, as appropriate.  They are not classifiable in
             subheading 9817.00.5000 for the reason stated.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division