CLA-2-39:OT:RR:NC:N4:422
Mr. Leif Askeland
Hello Tomorrow LLC
39 Sophia Lane Greenville, RI 02828
RE: The tariff classification of a plastic planter from China
Dear Mr. Askeland:
In your letter dated March 11, 2024, you requested a tariff classification ruling. Photographs, a video, and a cost and weight breakdown sheet were also submitted with your request.
The merchandise under consideration is called a Plant Petz Robotic Planter, assortment #141023 and #161023. This item is a plastic planter that will hold live or artificial flowers. Assortment #141023 measures approximately 6.00 inches in diameter by 6.50 inches high. Assortment #161023 measures approximately 9.00 inches in diameter by 8.5 inches high. The planter features electronic circuitry to enable the plant and planter to move, stream music, monitor the plant's moisture, and record and play a personalized message. The plastic planters are available in five colors, white, red, violet, yellow, and beige.
The plastic planter is made of molded Acrylonitrile Butadiene Styrene (ABS) plastic material and includes an inner plastic container. The item features a motion sensor, a moisture sensor, Bluetooth technology, Bluetooth speakers, a sound recording function, and a sound playback function. The item operates on three AA batteries and is included in the article.
The item features touch-sensitive circuitry, so when the user touches the plant, the plant will move. When the motion sensor is activated, the plant will move when there is nearby movement. The planter contains Bluetooth speakers and also enables wireless streaming of audio music when paired from the user's smartphone through Bluetooth connectivity. A 30-second custom message can be recorded and played back. The planter contains a moisture monitor. A three-prong probe is placed into the potting soil and will detect the soil's moisture level and provide sound alerts when water is required for the plant. The planter includes an attached drip tray holder for the probe.
The plastic planter is a composite good comprising different materials classified in other headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character.
The Plant Petz Robotic planter comprises a plastic planter, an inner plastic container, a motion sensor, a moisture sensor, Bluetooth technology, Bluetooth speakers, a sound recording function, and a sound playback function. The plastic accounts for the vast majority of the weight and the value of the plastic planter. Even when the batteries are depleted, the plastic planter performs the intended function of supporting and holding the plant. We consider the sound, recording, moisture sensor, and movement functions of the planter secondary to the primary function of the planter. Therefore, it is the opinion of this office that the plastic planter provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Plant Petz Robotic Planter, assortment #141023 and #161023 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: OtherOther. The rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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/.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division