Nest Boards and Blocks for Bees

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