CLA-2-12:OT:RR:NC:N2:232
Kathleen Howden
Barinco International Corp.
5777 W. Century Blvd, Suite 990
Los Angeles, CA 90045
RE: The tariff classification of seed growing kits from Japan
Dear Ms. Howden:
In your letter dated June 23, 2017, on behalf of your client, Sunnylife LLC, you requested a tariff classification ruling. Two samples were submitted for our examination and are being returned to you as requested.
The samples described as “Eggling Crack & Grow” are seed starter gift packs with seeds of herbaceous plants. The first sample contains basil seeds and the second sample contains mint seeds. Both growing kits contains a set of potting compost, a ceramic bisque shell with seeds inside, a terracotta tray, a packet of extra seeds and an instruction paper. All of the items are packaged together in a cardboard box for retail sale. The user is instructed to crack the top shell open, place the egg on the terracotta tray, water the seeds and the plant will grow. When the plant outgrows the eggling, it can be transferred to soil or a larger pot. After transplanting, the eggling can be shattered into small pieces and added to the surrounding soil as fertilizer.
The applicable subheading for the growing kits will be 1209.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seeds, fruits and spores of a kind used for sowing: seeds of herbaceous plants cultivated principally for their flowers: other. The general rate of duty will be 1 cent per kilogram.
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 the World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division