CLA-2-12: OT: RR: NC: SP: 231
ATICO
Mr. Troy D. Crago
501 South Andrews Ave.
FT. Lauderdale, FL 33301
RE: The tariff classification of a Poinsettia Planting Kit from China.
Dear Mr. Crago:
In your letter dated January 26, 2009, you requested a tariff classification ruling.
The sample provided (item A026MA03140) is a planting kit which consists of a tin planting can which measures (2.5” diameter x 3.75” height), “compost” and Poinsettia seeds. The cost of each kit will be $0.95.
The planting kit meets the criteria for goods classifiable as set. The components of the kit consist of articles classifiable in different headings; they are put up together to carry out a specific activity; and, as imported, they are suitable for sale directly to users without repacking.
General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule states that goods put up in sets for retail sale are to be classified as if they consisted of the material or component which gives them their essential character. The component which imparts the essential character of the planting kit is the Poinsettia seeds.
The applicable subheading for the complete kit will be 1209.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seeds, fruits and spores of a kind used for sowing, other, other, tree and shrub. The rate of duty will be Free.
These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
We are returning the sample as you requested.
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division