CLA-2-39:OT:RR:NC:N4:422
Ms. Janet Reiner
OEC Logistics Inc.
2200 Lind Ave. SW
Suite 909
Renton, WA 98057
RE: The tariff classification of plastic plant supporting claw clips from China
Dear Ms. Reiner:
In your letter dated January 26, 2016, on behalf of Colere Consulting, you requested a tariff classification ruling.
The two submitted samples are identified as claw clips. One is black in color and one is white in color. The clips are made of molded plastic material, are spring loaded and each measures approximately 1½” by 1½” by 1½”. Each consists of six prongs, three on each side. Your client supplies these clips, as well as plant stakes, solely to the wholesale nursery market. However, the stakes are not the subject of this ruling request. The clips will be used to enable nursery trees and plants to grow straight and when they are larger, the clips will be used to secure those trees and plants to stakes to prevent them from braking off in a wind storm.
You have suggested that these clips are correctly classified in subheading 3926.90.9995 and subheading 9817.00.5000. We agree with your suggestion.
The applicable subheading for the claw clips will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The general rate of duty rate will be 5.3 percent ad valorem.
However, the plastic clips are eligible for duty-free treatment under heading 9817.00.50, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes, provided the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations 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/.
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 Gary Kalus at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division