CLA-2-44:S:N:N1:230 853262
Ms. Suzanne Isabelle
F. H. Fenderson, Inc.
HCR 60 Box 1F
Norton, VT 05907
RE: The tariff classification of wooden plant labels from Canada
Dear Ms. Isabelle:
In your letter dated June 4, 1990, you requested a tariff
classification ruling on behalf of Vann-Winn Woodcraft of Quebec.
The ruling was requested on various sizes of wooden plant
labels. Representative samples were submitted. They consist of
flat thin picket shaped pieces of wood. They have been sawn,
sliced or peeled and are pointed at one end and rounded on the
other end. The smaller pieces which measure approximately 2.5 mm
thick, 5/8 inch wide and four or six inches long have smooth
surfaces and may be painted. These are marketed as pot labels.
The larger sample which measures 4 mm thick, one inch wide and
twelve inches long is sold as a garden label.
These shaped pieces of wood are more than "wooden sticks,
roughly trimmed but not turned, bent or otherwise worked" as
provided for in subheading 4404.10.0090, Harmonized Tariff
Schedule of the United States (HTS), which was suggested by you
as the possible classification.
The applicable subheading for the wooden plant labels will
be 4421.90.9040, HTS, which provides for other articles of wood.
The rate of duty will be 5.1 percent ad valorem.
Goods classifiable under subheading 4421.90.9040, HTS, which
have originated in the territory of Canada, will be entitled to a
4 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Subheading 9817.00.5000, HTS, is the provision covering
machinery, equipment, or implements to be used in agricultural or
horticultural pursuits. This is an actual use provision subject
to certification in keeping with Sections 10.131 - 10.139 of the
Customs Regulations. Special garden labels used to indicate the
kind of planted seed at a given point in the ground are being
used in an agricultural pursuit. The use of pot labels to
indicate prior to full growth and sale what item is being grown
in the pot is also an agricultural pursuit (versus a marketing
pursuit). In both instances, classification in the alternative,
subject to certification, will be subheading 9817.00.5000, HTS.
The rate of duty will be free.
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