The tariff classification of fiberglass reinforced plasticfish tanks from Canada.

NY 868815 December 16, 1991 CLA-2-39:S:N:N3G:221 868815 CATEGORY: Classification TARIFF NO.: 3926.90.9090 Ms. Carolyn Parker Aquafarms Canada Limited Feversham, Ontario, Canada N0C 1C0 RE: The tariff classification of fiberglass reinforced plastic fish tanks from Canada. Dear Ms. Parker: In your letter dated October 16, 1991, you requested a tariff classification ruling. The tanks are made of fiberglass reinforced plastics and are available in various capacities. They are used by universities for research and development and by state, federal and private hatcheries for raising fish. The applicable subheading for the tanks will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other artilces of plastics, other. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective Jamuary 1, 1992, the FTA rate will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport