The tariff classification of a plastic sprouter, with or without a trigger sprayer water bottle from South Korea.

N041616 November 7, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Karen Quintana NYK Logistics America 2417 E Carson Street, Suite 200 Long Beach, CA 90810 RE: The tariff classification of a plastic sprouter, with or without a trigger sprayer water bottle from South Korea. Dear Ms. Quintana: In your letter dated October 14, 2008, on behalf of Tribest Corp, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a wheatgrass grower. This item is a three tiered sprouter. It is made entirely of plastic. When fully assembled, it consists of an open frame stand that measures 19-1/2 inches long by 13-1/2 inches wide by 23-1/2 inches high. Included with the stand are three basket type shelf trays that will be stacked when this item is assembled, so that one tray will be situated at the top of the stand, one tray will be situated at the middle of the stand and one tray will be situated at the bottom of the stand. In addition, three inner trays will be situated within each basket shelf tray respectively, and it is within these inner trays that seeds will be placed. Each inner tray measures 17-1/2 inches by 11-1/2 inches. Each tray can yield approximately one pound of wheatgrass, which in turn, can yield up to 15 servings of wheatgrass juice. The wheatgrass can grow at normal room temperature and light. This item can be used with or without soil. The wheatgrass can be grown hydroponically without soil, by spray misting water onto the seeds that will be situated in each of the trays. Neither seeds nor soil are included in the importation. The importation may or may not include a plastic trigger sprayer bottle. If the sprayer bottle is included, the three tiered sprouter and the sprayer bottle will be packaged together for retail sale before importation. If the trigger spray bottle is included in the importation, then the sprouter and the sprayer bottle are considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The wheatgrass will grow in the trays of the sprouter. The trigger sprayer bottle serves the subsidiary role of housing the water that will be used to facilitate the growth of the wheatgrass. Therefore, it is the opinion of this office that the three tiered sprouter provides this item with the essential character within the meaning of GRI 3(b). Although this unit is marketed as a wheatgrass grower, it is not constructed or designed in a way that would distinguish it as being more conducive to growing wheatgrass than any other type of plant. In addition, this item is not designed to be situated in any specific location, but can be kept anywhere, i.e. indoors, outdoors, on counters, on the floor, etc. As such, it is of the class or kind of merchandise that is principally used as a general household planter. The applicable subheading for the wheatgrass grower, with or without the trigger sprayer bottle, will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division