CLA-2-44:RR:NC:2:230 C87462
Mr. John H. Qualey
Rogers & Brown Custom Brokers Inc.
2 Cumberland Street
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of wooden beehives from Brazil
Dear Mr. Qualey:
In your letter dated April 28, 1998, on behalf of the
importer, Amazon Trading Company Inc., you requested a tariff
classification ruling.
The ruling was requested on beehives made of three different
species of wood - pine, Parana pine and cedar. A brochure of the
product was submitted. The beehive consists of three vertical
compartments resembling drawers. Each compartment is lined with a
row of ten rectangular frames. Some of the beehives are coated
with wax.
The applicable subheading for the wooden beehives will be
4421.90.9840, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other articles of wood. The
duty rate will be 3.7 percent ad valorem.
Articles which are classifiable under subheading
4421.90.9840, HTSUSA, which are products of Brazil are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
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,
HTSUSA. Upon compliance with the actual use requirements of
Section 10.131-139 of the Customs Regulations, the beehives would
be classifiable in subheading 9817.00.5000, HTSUSA, 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 Paul Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division