HQ 084213: Reforestation Planting Blocks

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 084213


                                        July 12, 1989


             CLA-2:CO:R:C:G   084213 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:  Reforestation Planting Blocks

             Dear Ms. McCarthy:

                  In a letter to the Area Director of Customs, New York
             Seaport, dated March 14, 1989, you inquired as to the tariff
             classification of reforestation planting blocks 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 April
             11, 1989 (838609), and confirmed that the planting blocks 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 articles in question, designated Econoblock,
             Ventblock, and Styroblock, are rectangular plastic containers
             made of 100 percent expanded polystyrene bead, and have
             varying numbers of cavities in different depths.  They are
             used primarily by commercial nurseries and greenhouses and in
             reforestation efforts to grow small trees and plants, and to
             shape and protect their roots as the seedlings develop.  The
             containers are also used to transport the seedlings for
             transplanting.















                                         - 2 -

             ISSUE:

                  Do reforestation transplant blocks qualify for duty-free
             entry as agricultural or horticultural implements, in Chapter
             98, HTSUSA?

             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 reforestation
             blocks, 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.

                  Plastic reforestation transplant blocks 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:

                  Plastic reforestation transplant blocks 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 were previously sent to you in connection with
             other correspondence.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division