CLA-2-95:S:N:N3D:225 871173
1209.30.0000, 9801.00.1000
Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: The tariff classification of a toy watering can and plastic
tray
from China and flower seeds from the U.S.
Dear Mr. Tomenga:
In your letter dated February 3, 1992, you requested a
tariff classification ruling on behalf of your client Simon
Marketing, Inc.
The articles submitted are a plastic toy watering can, a
plastic tray and a package of flower seeds made in the U.S. The
items are part of a series called "Nature's Watch". The watering
can
measures approximately 8 cm in height, 16 cm in length and 6 cm
in diameter. The can resembles a coiled green garden hose with a
twist off yellow spout. The handle depicts a loop of the
gardening hose. The can is hollow inside and the spout is
designed with several tiny holes for equal distribution of the
water.
The plastic tray measures approximately 15 cm in length,
12 1/2 cm in width and 2 cm in depth. The tray is molded with
the phrase "My Greenhouse". A small packet of flower seeds,
grown and packaged in the U.S, will be imported with the tray in
a clear polybag. They will be combined in the U.S. with a clear
plastic cover that, when set on the base, resembles a greenhouse.
The cover is molded to depict a greenhouse with a door and four
holes at the top for ventilation. The top cover measures
approximately 10 cm in height, width and length. The intended
use of this completed article is to introduce a child to the
recreation of gardening.
In its imported condition the "Nature's Watch" items do
not constitute a set for classification purposes. They are not
imported
packed for retail sale. Without the greenhouse cover, there is a
plastic tray which can be used for any number of purposes and
flower seeds which may be planted anywhere. The cover plays an
integral role in identifying the article as a greenhouse. The
watering can is the only article which is a toy in its own right.
The size, con- struction and limited use of the watering can,
clearly indicates that it is designed for the amusement of
children.
The applicable subheading for the toy watering can will
be 9503.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys (except models), not having
a spring mechanism. The duty rate will be 6.8 percent ad
valorem.
The applicable subheading for the plastic tray will be
3926.90.9090, HTS, which provides for other articles of plastics:
other: other. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the flower seeds will be
1209.30.0000, HTS, which provides for seeds of herbaceous plants
cultivated principally for their flowers. The duty rate will be
2.2 cents per kilogram.
Provided that the flower seeds are grown and packaged in
the U.S. and will not be advanced in value or improved in
condition as a result of repackaging, they will be eligible for
the duty exemption available under HTSUS subheading 9801.00.1099
when returned to the U.S., provided the documentary requirements
of 19 CFR 10.1 are satisfied. The duty rate will be free.
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