The tariff classification of a plastic garden hose reel from China.

NY H89318 March 28, 2002 CLA-2-39:RR:NC:SP:222 H89318 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Sam Lee Uptrend Products, Inc. Tices Lane Corporate Center 110 Tices Lane, Suite A10 East Brunswick, NJ 08816 RE: The tariff classification of a plastic garden hose reel from China. Dear Mr. Lee: In your letter dated March 7, 2002, you requested a classification ruling. The submitted photographs depict a plastic garden hose reel in a wood frame. The plastic reel is permanently affixed to the wooden box. The handle for rewinding the hose is attached to the outside of the wooden box. The winding action is performed manually. The reel is not considered to be a mechanical appliance. This plastic reel in a wooden box will be imported without the plastic garden hose. The wooden box is designed with a hinged lid for storage. In our opinion the plastic reel imparts the essential character to this item. The applicable subheading for the plastic garden hose reel in a wooden box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division