The tariff classification of plastic plant pots and printed plastic tags from Australia and South Africa.

NY C87264 May 18, 1998 CLA-2-39:RR:NC:SP:221 C87264 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 4911.99.8000; 9817.00.5000 Ms. Sarah Carter-Walford David Austin Roses Limited Bowling Green Lane, Albrighton, Wolverhampton, England WV7 3HB RE: The tariff classification of plastic plant pots and printed plastic tags from Australia and South Africa. Dear Ms. Carter-Walford: In your letter dated April 22, 1998, you requested a tariff classification ruling. A sample plastic tag and a photograph of a plant pot were included with your letter. The tag is printed with a picture of a flower on one side and planting instructions on the other. The plant pot is composed of plastics. It is used for growing plants in a commercial setting. The applicable subheading for the printed plastic tag will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the plastic plant pot will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the plastic plant pots would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.  This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division