CLA-2-39:S:N:N3G:221 860999
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