CLA-2-84:OT:RR:NC:N1:105
Yves Lacelle
W2C Customs Trade Management
1919 Lionel Bertrand, Suite 104 Boisbriand, QC J7H1N8 Canada
RE: The tariff classification of a Hydroponic Growing System from Canada
Dear Mr. Lacelle:
In your letter dated April 20, 2023, on behalf of your client, Vireo Inc., you requested a tariff classification ruling. Pictures and descriptive literature were provided for our review.
The item under consideration is described as a Hydroponic Growing System, which is a multi-tiered shelving system designed to grow flora and vegetation. The system has lights, a pump, baskets, shelves, trays, tubing and various other accessories to create a complete growing environment. The system uses a submersible pump that is installed in a water tank in the lower cabinet. The pump brings water from the tank to the top level of the system, which allows the water to flow through each layer until all plants are watered. The tubing carries the water to the top of the system and can also be used with the pump to empty the tank for maintenance operation. There are two LED lights per level and operate on a timer. The system is constructed of 60% plastic material and 40% metal material and is imported in two retail boxes. The system is designed and marketed for use in schools.
In your submission you indicate that the Hydroponic Growing System is 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 Hydroponic Growing System (water pump, tubing, structure, lighting, etc.), packaged and shipped together. As each kit contains all of the components that comprise a complete system, it will be classified as a complete hydroponic growing system entered unassembled, in accordance with General Rule of Interpretation 2(a).
As you suggest in your letter, the applicable subheading for the Hydroponic Growing 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 appliances; 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.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division