CLA-2-12:OT:RR:NC:2:231
Mr. William Stringfield
William M. Stringfield Customs Brokers
249 E. Ocean Blvd., (Suite 1008)
Long Beach, CA 90802
RE: The tariff classification of novelty plant-growing kits from China.
Dear Mr. Stringfield:
In your letter dated September 1, 2009, you requested a tariff classification ruling on behalf of your client, Sourcing International (Signal Hill, CA). Three samples were submitted for our examination and are being returned to you as requested.
Item #1 is identified as a “Grow-A-Head Halloween Witch.” The sample consists of a two-inch-diameter “head” that rests on top of a slightly larger glass bowl. The bulbous head is made of green nylon netting stuffed with coconut fiber and, in the top portion, perennial rye grass seed (Lolium perenne). It is decorated on the exterior with plastic overlays intended to convey the appearance of a witch’s head. The glass bowl is partially wrapped with a shaped piece of purple EVA sheeting designed to represent the witch’s clothing. A cotton cord dangles from the base of the head into the interior of the bowl. After adding water to the head and bowl, the user can expect the seeds to germinate and produce grass that will simulate hair.
The applicable subheading for the “Grow-A-Head Halloween Witch” will be 1209.25.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seeds, fruits and spores of a kind used for sowing: rye grass (Lolium multiflorium Lam., Lolium perenne L.) seed: perennial. The rate of duty will be 1.4 cents per kilogram.
Item #2 is identified as “Bloomers.” The sample is a cylindrical, 2½-inch-diameter by 3-inch-high plastic cup with exterior plastic overlays designed to simulate the features of a human head. A bag of coir growing medium and a packet of “French marigold” flower seeds (Tagetes patula) are packed inside the cup. The user is instructed to empty the bag of coir into the cup, plant the seeds, add water, and keep the coir moist to facilitate germination and the subsequent growth of the desired flowers.
The applicable subheading for “Bloomers” will be 1209.30.0090, HTSUS, which provides for seeds, fruits and spores of a kind used for sowing: seeds of herbaceous plants cultivated principally for their flowers: other. The rate of duty will be 1 cent per kilogram.
Item #3 is identified as “Kitty Can Chew.” The sample is a cylindrical, shallow, green plastic cup measuring approximately 3¼” in diameter by 1¼” deep. Plastic appendages designed to resemble the legs, eyes, mouth and tongue of a frog are attached to the exterior. A bag of coir growing medium and a bag of mixed barley (Hordeum vulgare) and oat (Avena sativa) seeds are packed inside the cup. The user is instructed to empty the bag of coir into the cup, plant the seeds, add water, and keep the coir moist to facilitate germination and the subsequent growth of barley and oat plants. After the plants reach a height of 4 to 6 inches, cats or other pets may be allowed to chew on them to satisfy their “craving for greens.” It is said that the plants will provide the animals with a safe, nutritious, digestion-enhancing alternative to houseplants and turf grass.
The applicable subheading for “Kitty Can Chew” will be 1004.00.0010, HTSUS, which provides for oats: seed. The 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 merchandise may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
These goods are also 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
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