CLA-2-39:OT:RR:NC:N4:415
Donald A. Felizberto Jr.
CKAN, LLC
312 American Legion Highway
Westport, MA 02790
RE: The tariff classification of a germination kit from China.
Dear Mr. Felizberto:
In your letter dated October 3, 2025, you requested a tariff classification ruling.
A sample was provided and will be returned separately.
The product under consideration is described as the KAN® System. It consists of a polypropylene plastic
canister assembly (body, lid, strainer, and removable partition divider for up to 8 seed varieties), a
FAR-infrared germination heat pad with controller, seed-handling tweezers with a dibber end, three cellulose
filter papers, a laminated reusable partition chart with marker, and a cotton storage bag. This set is intended
for use in the germination of plant seeds.
You suggested classifying the KAN® System within subheading 8436.80.0090, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for “[o]ther agricultural, horticultural, forestry,
poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal
equipment; poultry incubators and brooders; parts thereof: [o]ther machinery: [o]her: [o]ther: [o]ther.” We
disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level. EN 84.36 (IJ) lists the following
exemplar: “[g]ermination appliances (e.g., ‘germinators’) provided they are fitted with mechanical features
(e.g., pumps, motors or fans) or thermal equipment. Simple chests not so equipped are excluded (classified
according to the constituent material).” The plastic canister included with the Kan® System is neither fitted
with mechanical features nor is it fitted with thermal equipment. The canister, in which the seeds are
germinated, is a static article of plastic that is placed on a flat service. The optional heat pad is merely placed
beneath the canister, if so desired, by the user. As stated in your original submission, the “system functions
as a germination apparatus even without the heating pad ….” As such, in accordance with EN 84.36 (IJ), the
canister will be classified according to its constituent material which is plastic.
Further, we hold the opinion that the plastic canister would impart the essential character to this set, General
Rule of Interpretation 3(b) noted, and thus, provide the overall classification for this product.
As the KAN® System would be considered an article of plastic, and as it is not more specifically provided
for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings
3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided for by subheading 9903.01.24, HTSUS, other than products classifiable under
subheadings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad
valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 subheading, i.e.,
9903.01.24, in addition to subheading 3926.90.9989, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to
subheading 3926.90.9989, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3926.90.9989, 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 3926.90.9989, 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, including
information on exclusions and their effective dates, 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.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division