CLA-2-84:OT:RR:NC:N1:105
Zachary Damato
Growot Corporation DBA Niwa
Illinois 370
Winnetka, IL 60093
RE: The tariff classification of the Niwa One hydroponic system from China
Dear Mr. Damato:
In your letter dated December 28, 2017, you requested a tariff classification ruling.
The product at issue is identified as the Niwa One, a self-contained, fully automated hydroponic growing system. Intended for indoor use, the Niwa One growing system incorporates LED lights, temperature and humidity sensors, an irrigation system, and plastic molds that enable a user to grow vegetables, flowers, and ornamental plants in a household or school environment. The Niwa One has the ability to connect to a WiFi network, and a user can monitor the environmental conditions of the Niwa One and the status of the plants within by means of a downloadable Niwa smartphone app. The standard Niwa One measures approximately 35" (H) by 19" (W) by 8" (D), though the exact dimensions may vary depending on the model purchased. Based on the information provided, the Niwa One serves a function similar to that of the hydroponic garden system described in New York Ruling Letter N269810, dated November 12, 2015.
In your submission you indicate that the Niwa One hydroponic growing system is also imported unassembled, in the form of a kit. The kit is intended for users who wish to build and customize their own system, and contains all of the components of the complete Niwa system (water pump, plastic molds, lighting, enclosure, etc.), packaged and shipped together. As each kit contains all of the components that comprise a complete Niwa system, it will be classified as a complete hydroponic growing system entered unassembled, in accordance with General Rule of Interpretation 2(a).
The applicable subheading for the Niwa One hydroponic system will be 8424.82.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other Appliances: Agricultural or horticultural: Other. The general rate of duty will be 2.4% ad valorem.
In your submission you inquire about the eligibility of the Niwa One hydroponic growing system to receive duty-free treatment under subheading 9817.00.50, HTSUS, which applies to machinery, equipment and implements to be used for agricultural and horticultural purposes. Per the documents provided with your submission, it is evident that the Niwa One system is intended for use in horticultural pursuits. Consequently, the Niwa One will be eligible for duty-free treatment under subheading 9817.00.50, provided the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are satisfied.
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 https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division