CLA-2-63:OT:RR:NC:N3:351
Mr. Sudheer Chikkere
Ecoiria LLC
60 Parkridge Drive #7
San Francisco, CA 94131
RE: The tariff classification of coconut fiber fabric flower pot liners, coco peat, and coco mats from India
Dear Mr. Chikkere:
In your letter dated January 29, 2014, you requested a tariff classification ruling.
You state that you have previously received two New York Ruling Letters (NYRLs) on the following items:
NYRL N241191 on coco peat and coco mats.
NYRL N243109 on coconut fiber (coir) flower pot liners.
The ruling letters state that the items were produced in Sri Lanka. You now state that they will also be produced in India.
You submitted pictures of flower pot liners made from a nonwoven fabric composed of coir (coconut) fibers. The fibers have been dried then layered to the desired thickness, with each layer being sprayed with latex. The layers are then needled and compressed. This process of needling and use of chemical and mechanical bonding forms a nonwoven textile fabric for tariff classification purposes. The textile fabric is then cut into various shapes and these shapes are pressed into a mold that forms the completed flower pot liner. The shapes, not squares or rectangles, make these items “made up” according to the terms of Legal Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the textile coconut fiber fabric flower pot liners will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem.
Articles classifiable under subheading 6307.90.9889, HTSUS, which are products of India, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP.”
A test report for the coco peat, and images of the three products accompanied your original letter. On May 8, 2013, you provided representative samples of the coco mats, and the manufacturing process. The samples were examined and disposed of. Coco peat is made from coconut husks which are from the outer surface of coconuts. The coco peat is washed, heat-treated, and graded into products of various granularity and density which are then used for horticulture and agricultural applications. Coco peat is used as a growing medium by mixing with required nutrients to support plant growth, and will be sold loose in bags, or in compressed block form.
The applicable subheading for the coco peat will be 1404.90.9090, HTSUS, which provides for vegetable products not elsewhere specified or included . . . other . . . other . . . other. The rate of duty will be free.
The coco mats will be imported in rectangular sheets measuring 4 feet x 8 feet and will vary from 6 mm to 8 mm in thickness. According to your literature, these mats, which are also known as grow mats, are designed to lie underneath containers to allow plant roots to grow under and through where moisture is retained between various flood cycles.
According to your correspondence these mats are produced as follows:
The coco fibers are extracted from coconut shells, then soaked in pits to swell and soften, and finally sun dried to enhance their elasticity. These fibers are then spread out in layers over a frame and sprayed with a latex binder and this process is repeated until the desired thickness is met. These mats are then run through a roller machine which compresses the layers.
While not specifically mentioned in your correspondence and noting the representative samples that you submitted, there appears to be needling incorporated into the manufacturing process. The instant samples were informally weighed and were found to weigh approximately 1,294 grams per square meter.
The applicable subheading for the coco mats will be 5603.94.9090, HTSUS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than filaments, weighing more than 150 g/m². . . of stable fibers. The 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 the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division