The tariff classification of a “Seed Pod Growing Kit” from the Netherlands

N301527 November 19, 2018 CLA-2-12:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1209.91.8090 Kenneth M. Turrell TCC Global Heathrow House Bath Road Hounslow TW5 9AT Netherlands RE: The tariff classification of a “Seed Pod Growing Kit” from the Netherlands Dear Mr. Turrell: In your letter dated November 1, 2018, you requested a tariff classification ruling on behalf of your client, TCC Retail Marketing Inc. A photo representation of the product accompanied your inquiry. The subject merchandise is described as a “Seed Pod Growing Kit”: seed pots to be used for home growing vegetables and herbs. The kit consists of a seed mat, a wood pulp pot, a coconut fiber growing mat, a small plastic plant identifier and a paper sleeve. All of the items are packaged together for retail sale. The seed mat will contain seeds from one of twenty varieties. Each seed mat will contain either scallions, leek, celery, beet, kale, broccoli, turnip, bell pepper, cucumber, gherkin, carrot, leaf lettuce, basil, parsley, radish, cherry tomato, eggplant, iceberg lettuce, thyme or fennel. The Seed Pod Growing Kit meets the definition of a set, classifiable by the component which gives the set its essential character. The Explanatory Notes to the HTSUS, GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The seeds form the essential character of the kit because without them the kit would serve no purpose. The applicable subheading for the “Seed Pod Growing Kit” will be 1209.91.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seeds, fruits and spores of a kind used for sowing: Other: Vegetable seeds: Other: Other. The rate of duty will be 1.5¢/kg. 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act) which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the website www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at frank.l.troise.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division