The tariff classification of polyethylene irrigation tubingfrom South Africa.

NY 860999 March 21, 1991 CLA-2-39:S:N:N3G:221 860999 CATEGORY: Classification TARIFF NO.: 3917.32.0020; 9817.00.5000 Mr. Peter Marcuse Arrow Marketing and Development 3101 Ocean Park Blvd. #301 Santa Monica, CA 90405 RE: The tariff classification of polyethylene irrigation tubing from South Africa. Dear Mr. Marcuse: In your letter dated February 23, 1991, you requested a tariff classification ruling. The irrigation tubing consists of a tube that has one main canal where water is projected as well as a subsidiary labyrinth through which the water subsequently flows out of the intermittently spaced outlets. The applicable subheading for the tubing will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses, of plastics, other, not reinforced or otherwise combined with other materials, without fittings, of polyethylene. The rate of duty will be 3.1 percent ad valorem. In the alternative, the irrigation tubing 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