CLA-2-39:RR:NC:SP:221 J87675
Ms. Roberta Davis
Global Horticultural Inc.
4222 Sann Road
Beamsville, Ontario, L0R 1B1, Canada
RE: The tariff classification of plastic growing pots.
Dear Ms. Davis:
In your letter dated July 16, 2003, you requested a tariff classification ruling.
Photographs were provided with your letter. The plastic growing pots will be used by greenhouse growers who will transplant young plants into them until the plants are mature enough to sell. You did not state the country of origin. The rate of duty provided below is the rate applicable to this product when made in a country with which the United States has Normal Trade Relations.
The applicable subheading for the plastic growing pots will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the plastic growing pots would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division