CLA-2-90:OT:RR:NC:N1:105
Sandra Welsh
Orbit Irrigation Products
845 North Overland Road
North Salt Lake, Utah 84054
RE: The tariff classification of a Bloom Watering Can, Bloom Leaf Scoop, and Soil Moisture Meter from China
Dear Ms. Walsh:
In your letter dated November 12, 2020, you requested a tariff classification ruling.
The first item under consideration is referred to as the bloom watering can (part number 5017BL). The item is purple in color and is made of plastic. It contains a handle and holds 2 gallons of water. The portable watering can is designed to water plants.
The second item under consideration is referred to as the bloom leaf scoop (part number 2110BL). The item is green in color and is made of plastic. It measures approximately 14.76 inches long by 12.2 inches wide. It is a hand-held scoop with a clawed edge. The clawed edge contains 9 small tines. The item is designed to scoop up yard leaves.
The third item under consideration is a soil moisture meter (part number 9628), which is described as a handheld meter used to test water content in soil to identify watering needs. The device has a color-coded moisture level dial in a plastic housing and a copper probe with a zinc tip. In operation, the meter probe is placed into the soil resulting in an electric impulse from the copper probe and zinc tip, which will move the dial to the resulting moisture level.
The applicable subheading for the bloom watering can (part number 5017BL) and the bloom leaf scoop (part number 2110BL) will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other.” The general rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Soil Moisture Meter (part number 9628) will be 9025.80.1000, HTSUS, which provides for “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Other instruments: Electrical.” The general rate of duty will be 1.7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9025.80.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 9025.80.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
In your submission, you also request that the bloom watering can (part number 5017BL), the bloom leaf scoop (part number 2110BL) and the soil moisture meter (part number 9628) be considered for duty-free treatment as agricultural or horticultural implements under subheading 9817.00.50, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. 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. Secondly, 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. Thirdly, 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 regard to subheading 9817.00.50, HTSUS, the subject merchandise is classifiable under subheadings 3924.90.5650, HTSUS, and 9025.80.1000, HTSUS. These subheadings 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 unit to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the unit must be "machinery”, “equipment" or "implements" used for "agricultural or horticultural purposes". It is this office’s opinion that the subject merchandise are “implements” which fulfills the requirement of a horticultural pursuit.
The three conditions set forth in 19 C.F.R. § 10.133 which must be met to receive duty preference for actual use are:
(a) Such use is intended at the time of importation; (b) The article is so used; and (c) Proof of use is furnished within 3 years after the date the article is entered or withdrawn from warehouse for consumption. Based on the information provided, the bloom watering can, the bloom leaf scoop, and the soil moisture meter are classifiable in subheading 9817.00.50, HTSUS, if the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations 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. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
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 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division