The tariff classification of an indoor window garden kitfrom Canada

NY 863459 June 06, 1991 CLA-2-44:S:N:N1:230 863459 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Ed Baker A. N. Deringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: The tariff classification of an indoor window garden kit from Canada Dear Mr. Baker: In your letter dated May 15, 1991 you requested a tariff classification ruling on behalf of your client, Seracon Products of Montreal, Canada. The ruling was requested on an indoor window garden kit produced by your client. A sample was submitted. It is a complete planting kit consisting of a pine planter, seeds and the growing medium. The items are retail packed together in a variety of garden types containing different seeds. The submitted sample is the aromatic herb selection which contains basil, dill and rosemary seed packets. The growing medium consists mainly of peat moss with vermiculite and fertilizers. The planter is a small open crate made of pine and measuring 11 inches long by 3 inches wide by 4 inches high. It is designed to be placed on other furniture or on a window sill. The crate is similar to other containers used to store cassette tapes or other things. A plastic liner is inserted inside the crate to make it more suitable as a planter. The planting kit constitutes a set for tariff classification purposes. The essential character of the set is imparted by the wooden planter container which exceeds the other components in value and in bulk and which is the most durable of the components. The applicable subheading for the indoor window garden kit will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valorem. Goods classifiable under subheading 4420.90.8000, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport