The tariff classification of a personal Zen Garden from China

N299521 August 6, 2018 CLA-2-44: OT: RR: NC: N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Brandon Low Leisure Llama 7605 Bridgeview Drive Sacramento, CA 95831 RE: The tariff classification of a personal Zen Garden from China Dear Mr. Low: In your letter, dated July 30, 2018, you requested a tariff classification ruling. Product information and photos were submitted for our review. The item under consideration is a small Zen garden kit. Included in the kit are the pine-wood base tray, measuring approximately 10 inches square and 1.6 inches deep; a bag of fine white sand; several variously sized and colored stones; and four tools, fashioned from bamboo, for raking and grooming the sand. In use, the sand will be poured into the base tray and groomed into designs. The stones can be arranged and rearranged on the sand in whatever pleasing manner the person chooses. You state that all of the components will be packaged together in a box, ready for resale, at time of importation. For tariff classification purposes, the Zen garden will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the wooden base tray. [See General Rule of Interpretation (“GRI”) 3(b), HTS.] The tray predominates in terms of its bulk, surface area, and functional role in keeping most of the other components together within a confined space. The applicable subheading for the Zen garden will be 4421.99.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 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 the 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 Charlene Miller at charlene.miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division