CLA-2-12:RR:NC:2:227 F86108
Mr. Mitchell Neriah
Customs Consulting Services
415 S. Prospect Ave., Ste. 110
Redondo, CA 90277
RE: The tariff classification of the Ecoegg from Japan.
Dear Mr. Neriah:
In your letter dated April 19, 2000, on behalf of Ike Mac, Inc., you requested a tariff classification ruling.
The subject merchandise, based on the information submitted, is the Ecoegg that is comprised of the following components: a ceramic egg that measures about 5 cm in height by 4 cm in diameter, in addition to a ceramic water dish that is designed to be placed beneath the egg; various packets of seeds consisting of peppermint, Italian parsley, basil, lemon balm, watercress and chervil with each different seed packet used in a different variety of an Ecoegg (noting two to three seeds of the same kind will be placed inside the egg); and a growing compound based on peat moss. It is stated that due to the fragility of the ceramic egg, the components of the Ecoegg will be packed separately for shipping purposes and then repackaged for retail sale after importation into the United States.
You state that this merchandise should be properly classified under 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys…other toys and models. This claim is substantiated in asserting that this product will be used as an educational toy (noting heading 9503, HTS, provides for “educational toys”) since the item will be purchased and used for the instructional purpose of allowing the seeds to grow. However, since the Ecoegg’s components will be imported separately and not as a set for tariff purposes (noting merchandise is classifiable in its condition as imported), consideration of classification under subheading 9503.90.0045, HTS, is precluded.
The applicable subheading for the Italian parsley seeds will be 1209.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other…vegetable seeds…parsley. The duty rate will be 0.68 cents per kilogram.
The applicable subheading for the watercress seeds and the chervil seeds will be 1209.91.8090, HTS, which provides for other…vegetable seeds…other. The rate of duty will be 1.5 cents per kilogram.
The applicable subheading for the peppermint, basil and lemon balm seeds will be 1209.99.4090, HTS, which provides for other (seeds)…other…other…other. The rate of duty will be 0.83 cents per kilogram.
The appropriate subheading for the growing compound, based on peat moss, will be 2703.00.0000, HTS, which provides for peat (including peat litter), whether or not agglomerated. The rate of duty will be free.
Your inquiry does not provide enough information for us to give a classification ruling on the ceramic egg and water dish. Your request for a classification ruling should include a representative sample of the entire egg and dish, in addition to stating the type of ceramic, i.e., earthenware, that makes up these items. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 George Kalkines at 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division