The tariff classification of Quick Stake Plant Supports, stakes, cams and stake caps from China

N235634 December 14, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 3926.90.9980; 3923.50.0000 Mr. Andrew Blight 311 Industries, Inc. 434 Airport Road Endicott, NY 13760 RE: The tariff classification of Quick Stake Plant Supports, stakes, cams and stake caps from China Dear Mr. Blight: In your letter dated November 13, 2012, on behalf of Quick Stake Pro LLC, you requested a tariff classification ruling. The samples that you provided will be returned to you as requested. The article under consideration is a Quick Stake Plant Support. You also requested a classification ruling for the individual components of the Quick Stake when they are imported separately. The components that you plan to import separately include 6 foot PVC coated steel stakes, cams that are considered plastic for tariff purposes, and plastic stake caps. The Quick Stake is described in your letter as an articulating arm plant stake and is intended to be used by horticulturists, mainly hydroponic fruit and vegetable growers. The Quick Stake consists of two stakes that are PVC coated steel tubes. The arm height and the angle at which the arm can be placed relative to the vertical stake are adjustable. The vertical stake is approximately 3 feet in length and the horizontal stake is approximately 1 foot in length. The stake caps will be used to cover cut ends of the stakes. You indicated that there will be pointed and flat end caps. The applicable subheading for the Quick Stake Plant Supports and the 6 foot stakes when imported separately will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the cams when imported separately will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the stake caps when imported separately will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division