NY 876510

JULY 28,1992


CLA-2-12:S:N:N1:231 876510

Mr. Larry Kunkel
Paradise Promotions
Box 709
Squamish, B.C. Von 3G0

RE: The tariff classification of tobacco seeds from Canada.

Dear Mr. Kunkel:

In your letter dated July 20, 1992 you requested a tariff classification ruling. The applicable subheading for tobacco seeds will be 1209.99.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for seeds, fruits and spores, of a kind used for sowing: other. The rate of duty will be 3.3 cents per kilogram.

Goods classifiable under subheading 1209.99.4060, HTS, which have originated in the territory of Canada, will be entitled to a rate of duty of 1.9 cents per kilogram under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Additional requirements may be imposed on this product by the United States Department of Agriculture. You may contact the USDA at:

United States Department of Agriculture 1301 New York Avenue NW Washington, D.C. 20005-4788

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