CLA-2-84:OT:RR:NC:N1:106
Mr. Euntae Song
K & G Customs Service Incorporated (Chicago)
1538 Elmhurst Road
Elk Grove Village, IL 60007
RE: The tariff classification of the vertical garden with irrigation from China
Dear Mr. Song:
In your letter dated October 10, 2013, on behalf of your client Home & Business Consumer Product LLC, you requested a tariff classification ruling.
The merchandise under consideration is identified as a vertical garden with irrigation. Eight plastic hanging pots are hung on a plastic backing panel and the backing panel will be hung on a wall. Water is then provided into the irrigation path in the backing panel and will be distributed to the plants in each pot.
The applicable subheading for the vertical garden with irrigation will be 8424.81.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances…for…dispersing…liquids…: Other appliances: Agricultural or horticultural: Other: Irrigation equipment: Other”. The rate of duty will be 2.4 percent ad valorem.
Subheading 9817.00.5000, HTSUS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This 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 vertical garden with irrigation does not satisfy a horticultural/agricultural pursuit.
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 the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division