The tariff classification of a self-watering system for plants from Taiwan

NY A82879 May 1, 1996 CLA-2-39:RR:NC:MA:106 A82879 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9817.00.5000 Ms. Rosie B. Young Argay International 49 Maryland St. Dix Hills, NY 11746 RE: The tariff classification of a self-watering system for plants from Taiwan Dear Mr. Young: In your letter dated April 18, 1996 you requested a tariff classification ruling. You included a sample of the product with your request. You have submitted a sample of an item called a "Plant Oasis", which is a self-watering plant irrigator. It is made almost entirely of plastic and is used to continually water house plants. The irrigator appears to function by wicking action. The applicable subheading for the plant irrigator will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provisions of subheading 9817.00.50 HTS. Upon the submission of actual use certification as provided for in section 10.131-139 of the Customs Regulations, (CR) the "Plant Oasis" plant irrigator would be classifiable in subheading 9817.00.50, HTS and would be free of duty. 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 Patrick J. Wholey at 212-466-5668. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division