CLA-2-73:OT:RR:NC:N1:113
Mr. Ole Skaaning
Ken Hamanaka Company Inc.
5777 West Century Blvd.
Suite 760
Los Angeles, CA 90045
RE: The tariff classification of the EZ Tree Bar from China
Dear Mr. Skaaning:
In your letter dated November 11, 2010, you requested a tariff classification ruling on behalf of your client Olivine International Trading Ltd.
The item concerned is called the EZ Tree Bar. It is composed of two, nine inch galvanized steel tubes. Located on each end of each tube is a slit where an adjustable clamp is inserted through. You indicated that the larger tube contains holes drilled at one inch intervals and also contains a larger diameter than the other tube. The smaller tube is inserted into the larger tube and contains a push lock that will allow the tube to be locked into place into one of the holes of the larger tube, thus making the EZ Tree Bar adjustable.
The adjustable bar comes with a protective strip comprised of foam material. It measures approximately 12 inches in length by 1 inch in width and is ΒΌ inch thick. The protective strip is self-adhesive on one side and may be cut to size. It is to be secured to the clamp to protect the newly planted tree from damage. The clamp comes completely assembled except for the protective strip with which it is packaged together, ready for retail sale.
One side of the bar is to be fixed to a pole and the other side of the bar is to be fixed to the newly planted tree so that the tree is held in place.
The applicable subheading for the EZ Tree Bar will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
You also asked in your letter if this item would qualify for 9817.00.5000. Subheading 9817.00.5000, HTSUS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. The National Import Specialist that handles subheading 9817.00.5000, HTSUS, has indicated that this subheading is an actual use provision subject to the certification process found in Sections 10.131-10.139 of the Customs Regulations. The use of the EZ Tree Bar satisfies a horticultural pursuit. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Subheading 9817.00.5000, HTSUS, please contact National Import Specialist Mark Palasek at (646) 733-3013. If you have any questions regarding Subheading 7326.90.8588, HTSUS, please contact National Import Specialist Ann Taub at (646) 733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division