CLA-2-12:S:N:N7:231 805122

Ms. Karen Quintana
New Wave Transport (USA), Inc.
2417 East Carson Street
Long Beach, CA 90810

RE: The tariff classification of growing grass dolls from Hong Kong, Taiwan, and China.

Dear Ms. Quintana:

In your letter, dated December 8, 1994, you have requested a tariff classification ruling on behalf of your client, Concord Trading, El Monte, CA. The product, which is called a "plant baby," is a growing grass doll. The item has a plastic body and a head of cork. Bermuda grass seed has been inserted into the head of the doll. After the doll head has been immersed in water, kept wet, and a week has elapsed, Bermuda grass will begin to grow on it. The applicable subheading for the "plant baby" will be 1209.29.0026, Harmonized Tariff Schedule of the United States (HTS), which provides for seeds, fruits and spores, of a kind used for sowing, seeds of forage plants, other than beet seed, other, Bermuda grass for sowing, other. The rate of duty will be free.

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 Animal and Plant Health Inspection Service 1201 Corbin Street Elizabeth, NJ 07201

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