CLA-2-94:OT:RR:NC:N4:433
Amy Lauziere
A.N. Deringer Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of garden stands, a side table, and a cold frame from China.
Dear Ms. Lauziere:
In your letter dated May 8, 2019, you requested a tariff classification ruling on behalf of America’s Gardening Resource. Illustrative literature and product information were provided.
America’s Gardening Resource item number 40-331, “the VegTrug™ Patio Garden,” is imported unassembled, is a solid wood garden stand measuring approximately 70” in length, 30” in height, and 31.5” in width, and is capable of holding 380 quarts of soil. The garden stand is floor standing, equipped with 6 wooden legs with plastic feet, features a V-shape container bed, and fitted with a fabric liner that is used to keep soil contained while letting excess water drain.
America’s Gardening Resource item number 8587836, “the Wallhugger VegTrug™,” is imported unassembled, is a solid wood garden stand measuring approximately 72” in length, 29.5” in height, and 18” in width, and is capable of holding 206 quarts of soil. The garden stand is floor standing, equipped with 6 wooden legs with plastic feet, features a container bed that is shallow in the front and deeper in the rear, and fitted with a fabric liner that is used to keep soil contained while letting excess water drain.
America’s Gardening Resource item number 8598287, “the VegTrug™ Herb Planter Box,” is imported unassembled, is a solid wood garden stand measuring approximately 30.5” in length, 31.5” in height, and 23” in width, and is capable of holding 44 quarts of soil. The garden stand is floor standing, equipped with 4 wooden legs with plastic feet, and features a container bed with eight fabric lined compartments to keep plants in separate pockets to prevent root disruption. This garden stand also has a bottom shelf for storage.
America’s Gardening Resource item number 8592870, “the VegTrug™ Side Table,” is imported unassembled, is a solid wood-hinged tabletop extension measuring approximately 29.75” in length, 31.5” in height, and 23.5” in width, and provides a flat work surface for potting soil, seedlings, tools etc. The hinged tabletop has two wooden legs, attaches to a garden stand with three metal brackets, and is only used with America’s Gardening Resource garden stands product line.
America’s Gardening Resource item number 8594065, “the Cold Frame for VegTrug™,”
is imported unassembled, is constructed of a wooden frame and polycarbonate panels measuring approximately 6’ in length, 24.75” in height, and 30” in width, and is designed to be used on the top of a garden stand or directly on the ground. The polycarbonate panels provide diffused light creating a microclimate for plants. In addition, the top panels can be opened at various angles for ventilation.
In your submission, you suggested item numbers 40-331, 8587836, and 8598287 are classified under subheading 9403.60.8081 Harmonized Tariff Schedule of the United States, (HTSUS); item number 8592870 is classified under subheading 9403.90.7080, HTSUS; and item number 8594065 is classified under subheading 3926.90.9990, HTSUS.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94, heading 9403, under the category of [Private dwellings, hotels, etc.,] list cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing-tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side-boards, dressers, cupboards; food-safes; bedside tables; beds ( including wardrobe beds, camp-beds, folding beds, cots, etc.); needlework tables; stools and foot –stools (whether or not rocking) designed to rest the feet, fire screens; draught-screens; pedestal ashtrays; music cabinets, music stands or desks; play-pens; serving trolleys (whether or not fitted with a hot plate) as falling under the list of exemplars for other furniture classified under heading 9403, HTSUS. In the opinion of this office item numbers 40-331, 8587836, 8598287, and 8592870 fall within the construct of EN 9403, HTSUS.
EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. For item numbers 40-331, 8587836, 8598287, and 8592870 the wooden component of the garden stands provides the essential character. For item number 8594065 the polycarbonate panels provides the essential character.
According to your submission, each item is imported unassembled. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 2(a) states: any reference in a heading to an article … shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The applicable subheading for item numbers 40-331, 8587836, and 8598287 will be 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” The rate of duty will be free.
The applicable subheading for item number 8592870 will be 9403.90.7080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood: Other.” The rate of duty will be free.
Item number 8594065 would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty is 5.3 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9403.60.8081 and 9403.90.7080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 9403.60.8081 and 9403.90.7080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
America’s Gardening Resource further requests that item numbers 40-331, 8587836, 8598287, and 8594065 be considered for duty-free treatment as agricultural or horticultural equipment under subheading 9817.00.50, HTSUS.
Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Second, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Third, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 CFR 10.131 through 10.139).
In regards to subheadings 9817.00.50, HTSUS, the subject merchandise is classifiable under the heading 9403 or 3926, HTSUS. These headings are not excluded from classification in either 9817 subheading by operation of Section XXII, chapter 98, Subchapter XVII, U.S. Note 2, HTSUS.
The second part of the test calls for the subject merchandise to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the subject merchandise must be “Machinery, equipment and implements to be used for agricultural or horticultural purposes.” This office is of the opinion that the subject merchandise is “equipment” which fulfills the requirement of a horticultural pursuit.
Based on the information provided, item numbers 40-331, 8587836, 8598287, and 8594065 are classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of 19 CFR Sections 10.131 through and including 10.13 are met. Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80.
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 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 Dharmendra Lilia at dharmendra.lilia.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division