The tariff classification of a plastic plant protector nursery from China

N108975 July 7, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Janet Pendris Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic plant protector nursery from China Dear Ms. Pendris: In your letter dated May 19, 2010, you requested a tariff classification ruling. The submitted samples are identified as S/5 Plant Protector Nurseries, SKU# 75165. The items are made of polyvinyl chloride (PVC) plastic sheeting that measure approximately 26” x 18” when flat and 17” in diameter when opened. Each protector opens into a ring shape that stands vertically. In addition, each protector is comprised of two layers which form a series of open “channels” that extend from top to bottom and which are designed to be filled with cool water. The plant protectors are sold in sets of five. These items are designed to act as protective cones in which plants are grown. When the chambers are filled with water, they regulate temperature by soaking up heat during the day and releasing it at night. These items can be used to grow tomatoes, peppers, eggplants, cucumbers, pumpkins, squash and peppers. As you requested, the samples will be returned to you. The applicable subheading for SKU# 75165 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