CLA-2-40:OT:RR:NC:N4:421
Mr. John S. Wink
Novel Ideas Inc.
4202 Morning Breeze Ct.
Tampa, FL 33619
RE: The tariff classification of landscape edging from China
Dear Mr. Wink:
In your undated letter, which was received in this office on June 25, 2010, you requested a tariff classification ruling.
A photograph was provided with your request. The product is a length of landscape edging designed to be used as a barrier, e.g., around trees or between flower beds and lawns. The edging is molded from reclaimed tire rubber and is intended for use in both residential and commercial applications. Each piece measures 4 feet in length, 5 inches in height and 4 inches in depth. The edging will be secured to the ground with landscape stakes inserted into channels incorporated in the edging. The lengths of edging will be secured to each other with connectors. Each length of edging incorporates four channels for insertion of the stakes and two holes at each cross section for insertion of the connectors. Each length of edging will be imported with an attached bag containing four stakes and two connectors made of polypropylene plastic.
You ask whether the stakes and connectors are classifiable as a unit with the edging. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office agrees that the length of edging and the attached bag of connectors and stakes comprise a set for tariff classification purposes, with the essential character imparted by the rubber edging.
The applicable subheading for the landscape edging with the attached bag of stakes and connectors will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 2.5 percent ad valorem.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division