The tariff classification of planter saucers, kneeling pads, trellises and timers from China

N281789 December 19, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 4421.90.9780; 8481.80.9050; 9817.00.5000. Mr. Mark S. Davies LG Sourcing, Inc. 1000 Lowe’s Blvd Mooresville, NC 28117 RE: The tariff classification of planter saucers, kneeling pads, trellises and timers from China Dear Mr. Davies: In your letter dated November 30, 2016, you requested a tariff classification ruling. The submitted illustrations depict items that are identified as planter saucers, trellises, kneeling pads, and hose end watering timers. These items will be sold by Lowe’s, which is a home improvement company and it is the understanding of this office that the letters “LG” in your company name represents “Lowe’s Global” as your company is a wholly owned subsidiary of Lowe’s. The instant items will be marketed for horticulture purposes around the home. The instant items are further identified as follows: Planter saucers – These items are made of plastic material and are designed to be placed under planters to protect the surface of the article underneath the planter, such as a table, floor, etc. You have suggested that the planter saucers are correctly classified in subheading 3924.90.5650 and we agree. Trellises – These items will be made of either plastic or wood and are designed to be used to support plants in the vegetable garden or around the outside of the home. You have suggested that the plastic trellises are correctly classified in subheading 3926.90.9995 and the wood trellises are correctly classified in subheading 4421.90.9780. We agree with your suggestion with regard to the wood trellises. However, given the fact that both trellises are marketed for use around the home, it is the opinion of this office that the plastic trellises are correctly classified in subheading 3924.90.5650. Kneeling pads – These items are made of ethylene-vinyl acetate (EVA) plastic foam material and are designed to be used for kneeling comfort and knee protection while gardening. You have suggested that the kneeling pads are correctly classified in subheading 3924.90.5650 and we agree. Hose end watering timers (with valves) – The front of the timer has a big dial upon which is printed the following settings: “Off”, “How Often”, “How Long”, “Start Time”, “Set Clock” and “Auto”. Therefore the item has a manually operated timer that allows for the watering start time and duration to be pre-set. A digital clock display screen is incorporated into the front of the item. The timing device actuates a valve or valve mechanism that controls the flow of water. You have suggested that the hose end watering timers are correctly classified in subheading 8481.80.9050 and we agree. The applicable subheading for the plastic planter saucers, plastic trellises, and the plastic kneeling pads will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The general rate of duty will be 3.4 percent ad valorem. The applicable subheading for the wood trellises will be 4421.90.9780, HTSUS, which provides for other articles of wood: other: other: other…other. The general rate of duty will be 3.3 percent ad valorem. The applicable subheading for the hose end watering timers (with valves) will be 8481.80.9050, HTSUS, which provides for taps, cocks, valves and similar appliances…: other appliances: other…other: other. The general rate of duty will be 2 percent ad valorem. However, you have also suggested that all of these items are correctly classified in subheading 9817.00.5000. It is, in fact, the opinion of this office that all of these items are eligible for duty-free treatment under subheading 9817.00.5000, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes, provided the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations 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 https://hts.usitc.gov/current. 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 gary.kalus@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division