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