The tariff classification of tree watering stakes from China

N072824 August 31, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 9817.00.50 Mr. Robert Hornyan Arizona Customs Brokers 2153 E. Jones Avenue Phoenix, AZ 85040 RE: The tariff classification of tree watering stakes from China Dear Mr. Hornyan: In your letter dated August 12, 2009, on behalf of Green King LLC, Arizona, you requested a tariff classification ruling. The products are identified as deep drip tree watering stakes. The stakes are made of plastics and are available in lengths of 14 inches, 24 inches and 36 inches. They are narrower and pointed at the bottom end so that they can be pounded into the ground. There are numerous holes drilled into the stakes so that water can pass through them. Inside each stake there is a mesh fabric lining to keep dirt out. There is a removable cap at the top of each stake so that fertilizer can be added into the shaft. The stakes can be used with a garden hose or can be attached to an automatic drip system. The stakes themselves have no mechanical elements. The applicable subheading for the tree watering stakes will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTSUS. The watering stakes are eligible for duty free treatment under subheading 9817.00.50, HTSUS, provided the actual use requirements of section 10.131-10.139, CBP Regulations [19 CFR 10.131-10.139] are satisfied. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division