CLA-2-98:OT:RR:E:NC:N1:106
Ms. Jennie Crossley
Executive Vice President
Allstar Marketing Group, LLC
4 Skyline Dr.
Hawthorne, NY 10532
RE: The tariff classification of an Aqua Globe watering system from China.
Dear Ms. Crossley:
In your letter dated November 29, 2007 you requested a tariff classification ruling. You included a description and photos with your request.
The merchandise at issue is referred to as an Aqua Globe. The item is a hand blown glass bulb at the end of a glass tube that comes in a variety of colors. The entire piece measures approximately 14 inches in length and the bulb measures approximately 3 ½ inches in diameter. According to the information you submitted and your website, the user fills the bulb of the Aqua Globe with water and inserts the open tube end in the soil of a houseplant. The balance of air and water pressure in the soil as it dries allows water to enter the soil from the Aqua Globe as needed in order to keep the soil moist.
The applicable subheading for the Aqua Globe will be 7020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of glass: other. The general rate of duty will be 5 percent ad valorem.
Subheading 9817.00.5000, HTSUS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 – 10.139 of the Customs Regulations. The use of the Aqua Globe satisfies a horticultural pursuit. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division