CLA-2-39:OT:RR:NC:N4:421
Mr. Eldon Perdue
Golden Grow, Inc.
543 Country Club Drive, Suite 115
Simi Valley, CA 93065
RE: The tariff classification of gardening equipment from China
Dear Mr. Perdue:
In your letter dated March 21, 2013, you requested a tariff classification ruling.
Pictures and diagrams were provided with your letter. The products are designed to be used by both commercial and household growers for the cultivation of plants using either soil-based growing techniques (geoponics) or non-soil-based growing techniques (hydroponics). Three of the items are composed of high density polyethylene (HDPE) plastic. Item 1 (MPN 101001) is a 10-gallon reservoir that measures 18 inches by 14.5 inches by 12.5 inches and incorporates four handles. The reservoir forms the base of the growing container and is used to house an irrigation system. Item 2 (MPN 101002) is an insert tray that measures 18 inches by 14.5 inches by 1 inch and fits onto a ledge molded into the perimeter of the reservoir. Although described as a propagation lid for the reservoir, it does not function as a seal or closure. The propagation insert tray has 48 holes that will be fitted with silicone grommets and neoprene inserts to suspend plants by the stem, allowing an irrigation system within the reservoir to continuously water the plant stems to promote root formation and growth. Item 3 (MPN 101003), described as a vegetation lid for the reservoir, is a similar insert tray. The vegetation insert tray has 12 holes that will be filled with plastic mesh baskets designed to hold plants lodged in soil or other growth media. The baskets will rest suspended in the reservoir and an irrigation system within the reservoir will provide water to the root systems and soil in the mesh baskets.
Item 4 (MPN 101006), Item 5 (MPN 101007), Item 6 (MPN 101008), Item 7 (MPN 101009) and Item 8 (MPN 101010) are grommets designed for use with the reservoir and its insert trays. You identify the component material as silicone rubber. Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Note 4 to Chapter 40, HTSUS, describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. This silicone formulation is not unsaturated and does not meet the tariff definition of synthetic rubber. It is considered to be of plastics rather than of rubber for tariff classification purposes.
Three of the silicone grommets are designed with openings. Item 4 (MPN 101006), described as a large open grommet for the reservoir, has an opening to accommodate a cord if a pump is used with the irrigation system. Item 6 (MPN101008), described as a small open grommet for the reservoir, has an opening for tubes that may pass through the container. Item 8 (MPN 101010), identified as a propagation lid grommet, serves as an anchor for neoprene inserts which hold the plants suspended in the propagation insert tray for irrigation.
Two of the silicone grommets are solid and act as seals. Item 5 (MPN 101007), described as a large closed grommet for the reservoir, serves as a seal for the hole in the container when a pump is not used. Item 7 (MPN 101009), described as a small closed grommet for the reservoir, serves as a seal for the holes in the container when tubes are not used.
Item 9 (MPN 101011) is identified as a manifold for aeroponic irrigation. It is said to be used inside the container base to irrigate the root systems of plants suspended in the insert trays.
Item 10 (MPN 101012), identified as a propagation neoprene insert, is an open grommet designed to fit into the holes in the propagation insert tray. Plant stems will be lodged within the neoprene insert and placed into the holes in the insert tray.
Item 11 (MPN 101013), identified as a reservoir lid gasket, is a neoprene rubber gasket to be used with the reservoir insert trays to serve as a water barrier preventing leaks from within the container when the irrigation system is in operation.
The above items may be sold individually or may be assembled with other locally purchased components such as sprinkler heads, pumps, tubes, mesh baskets and plumbing fittings. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Since the imported components are not imported in a form that is suitable for sale directly to users without repacking, the components are classified separately.
You suggest classification for the reservoir and insert trays in subheading 8424.81 of the HTSUS, which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders…other appliances: agricultural or horticultural…other. The reservoir and insert trays do not incorporate any mechanical components and are not integral components of a mechanical appliance for projecting, dispersing or spraying. Thus, they are not described by the terms of heading 8421.
The applicable subheading for item 1 (MPN 101001), the 10-gallon reservoir, item 2 (MPN 101002), the propagation “lid” insert tray, item 3 (MPN 101003), the vegetation “lid” insert tray, item 4 (MPN 101006), the large open reservoir grommet, item 6 (MPN 101008), the small open reservoir grommet, and item 8 (MPN 101010), the propagation lid grommet, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for item 5 (MPN 101007), the large closed grommet/seal, and item 7 (MPN 101009), the small closed grommet/seal, will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for item 10 (MPN 101012), the neoprene rubber propagation insert, will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for item 11 (MPN 101013), the neoprene rubber reservoir lid gasket, will be 4016.93.5050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber…gaskets, washers and other seals, other. The rate of duty will be 2.5 percent ad valorem.
Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTSUS. Items 1 through 8 and 10 through 11 are eligible for duty free treatment under subheading 9817.00.50, HTSUS, provided the actual use requirements of section 10.131-10.139, CBP Regulations [19 CFR 10.131-10.139] are satisfied.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on item 9 (MPN 101011), the aeroponic irrigation manifold. Your request for a classification ruling should include a sample and descriptive literature showing in detail how the item works. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. Please note for future inquiries that requests are limited to a maximum of five items of the same class or kind.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division