Ms. Roberta Davis
Global Horticultural Inc.
4222 Sann Road
RE: The tariff classification of horticultural rockwool from Slovakia and horticultural plastic support clips from the Netherlands
Dear Ms. Davis:
In your letter dated June 4, 2003, you requested a tariff classification ruling. You have not submitted samples; however, you have provided us with photographs and descriptive literature regarding two products in which you wish to import.
You state that the first item “Horticultural Rockwool” consists of a combination of basalt, limestone and coke. According to the information that was submitted with your letter, this product will be imported in the form of slabs and/or blocks. It is a fibrous product made by spinning liquid rock and collecting the strands. You stated in your letter that greenhouse growers would use this product to grow plants such as cucumbers and tomatoes.
The applicable subheading for the slabs and/or blocks of rockwool will be 6806.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for slag wool, rock wool and similar mineral wools; other: other. The rate of duty will be 3.9 percent ad valorem.
Articles classifiable under subheading 6806.10.0090, HTS, which are products of Slovakia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
The second item, which you refer to as “Mg-U Truss Clips”, are molded plastic, support clips. You indicated that greenhouse growers would use these clips to support their plants from bending and breaking.
The applicable subheading for the plastic support clips will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the plastic horticultural support clips would be classifiable in subheading 9817.00.5000, HTS, and would be duty free.
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 Jacob Bunin at 646-733-3027.
Robert B. Swierupski