HQ 083702: Classification of Irrigation Dam Material

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 083702

                          June 6, 1989



CLA-2 CO:R:C:G  083702  PR;  NY 836533

CATEGORY:  Classification

TARIFF NO.:  3926.90.9050

Ms. Cindi I. Harker
Ted L. Rausch Co. of Oregon
P. O. Box 30419
Portland, Oregon  97230

RE:  Classification of Irrigation Dam Material

Dear Ms. Harker:

     You requested a ruling on behalf of Empire Pacific Trading
concerning the tariff status of certain irrigation damming
material.  The merchandise which is the subject of your request
is virtually identical to that ruled on in our ruling of March
20, 1989, file 083013, copy enclosed.  That ruling governs the
classification of your merchandise, whether it is imported in
material lengths or cut to size.  The merchandise is classifiable
under the subheading for other articles of plastics, in
3926.90.9050, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), with duty, as a product of Korea, at the rate
of 5.3 percent ad valorem.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division


Enclosure