The tariff classification of propagation trays from Finland

NY 894089 February 2, 1994 CLA-2-39:S:N:N1:106-894089 CATEGORY: Classification TARIFF NO.: 3926.90.9590; 9817.00.5000 Mr. Roy E. Kilgore San Ysidro Farms P.O. Box 819 Guadalupe, CA 93434 RE: The tariff classification of propagation trays from Finland Dear Mr. Kilgore: In your letter dated January 5, 1994 you requested a tariff classification ruling. You have submitted descriptive literature. The Plantek 256 are propagation trays for vegetable transplants. The trays are made from virgin high density polyethylene, are black in color, contain 256 cells about 1.75 inches deep, and measure approximately 15 inches by 15 inches. The trays are used to transplant broccoli, cauliflower, celery and lettuce, as well as herbs and maize. You state the trays are convenient to handle due to their rigidity, lightness and flat bottom. Other features of the trays include a large hole in the bottom that facilitates efficient air pruning, good drainage, and smooth walled tapering cells that allow for easier plant extraction. You further state these trays are the only trays which can be used in an automatic transplanter sold by Lannen Tehtaat Oy, Finland, under their Lannen Plant Systems Division. The applicable subheading for the Plantek 256 propagation tray will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. In the alternative, the propagation trays 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