The tariff classification of seedlings from Canada.

NY 849700 Febuary 26, 1990 CLA-2-06:S:N:N1:231 CATEGORY: Classification TARIFF NO.: 0602.99.9090 Mr. Charles H. McNair Canada East Nurseries, Inc. P.O. Box 40 Bristol, New Brunsiwick EOJ 1GO Canada RE: The tariff classification of seedlings from Canada. Dear Mr. McNair: In your letter dated February 6, 1990 you requested a tariff classification ruling. The product is described as Christmas tree (seedlings) known in the trade as bareroot transplants. These seedlings are lifted with essentially all the soil removed from the roots and are then packed in moist peat moss and prepared for shipment. The applicable subheading for the bareroot Christmas tree seedlings will be 0602.99.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants (including their roots) cuttings and slips; other. The rate of duty will be 7.5 percent ad valorem. Goods classifiable under subheading 0602.99,9090, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable 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