The tariff classification of plant trellis kits from Canada

NY J82758 April 17, 2003 CLA-2-44:RR:NC:2:230 J82758 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of plant trellis kits from Canada Dear Ms. Barney: In your letter dated March 17, 2003, on behalf of your client, North Enderby Timber Ltd., you requested a tariff classification ruling. The products to be classified are referred to as “trellis kits” in your letter. Five samples of the products were submitted. The samples consist of different sizes of retail packed bags of plant support kits. The headers on the sample bags label the products “PlantSticks™” and contain instructions on how to assemble them. Each bag contains four pieces of drilled sawn wood and six or eight green dyed dowels. The largest size bag contains four ¾” x ¾” x 5’ long pieces of wood and eight 9 mm diameter x 30” long dowels. The smallest size bag contains four 1/4” x 1/4” x 11-1/2” long pieces of wood and six 3 mm diameter x 8” long dowels. The sawn wood is of spruce/pine/fir species from Canada and the dowels are from Malaysia. Each piece of wood has eight drilled holes; four holes run through two faces of the wood and the other four holes run through the other two faces. The dowels are of the appropriate diameter to fit in the drilled holes of the sawn wood pieces. Each piece of wood has one slanted end, similar to a point, facilitating its insertion into the soil. The instructions state to place the four supports against the inside edges of the plant container at equal distances and to feed the dowels through the holes at equal heights, two at the bottom and two at the top on opposing sides. The remaining dowels are to be fed where the plant requires the most support. Each kit has enough parts to assemble one plant support. The products being imported constitute unassembled plant trellises. The applicable subheading for the plant “trellis kits” will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem. Subheading 9817.00.5000, HTSUSA, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to certification in keeping with Sections 10.131 – 10.139 of the Customs Regulations. The use of plant “trellis kits” to support plants is a horticultural pursuit. In this instance, classification in the alternative, subject to certification, will be subheading 9817.00.5000, HTSUSA. The rate of duty will be free. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division