CLA-2:85:OT:RR:NC:N2;208
Leif Askeland
Hello Tomorrow LLC
1005 Main Street, Suite 7050 Pawtucket, RI 02860
RE: The tariff classification of a sound recording and reproducing apparatus from China
Dear Mr. Askeland:
In your letter dated November 29, 2023, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the Plant Petz “Hi Planty!,” which is an electronic greeting device that is designed to be inserted into a potted plant. It consists of a stainless-steel probe with semiconductor media that can record and reproduce sound. Moreover, this sound recording and reproducing device creates a capacitive field around the plant and contains a microphone, a speaker, and a holding provision for a greeting card. Once inserted into the soil of a plant, this device makes the plant respond to human touch with a recorded sound message.
This greeting device is considered to be a composite good for tariff classification purposes with the sound recording and reproducing apparatus imparting the essential character.
The applicable subheading for the “Hi Planty!” will be 8519.81.4150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other.” 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division