The tariff classification of plastic irrigation trays from Denmark.

N303475 March 21, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Paul S. Anderson The Anderson Law Firm, LLC 125 South Wacker Drive, Suite 1825 Chicago, IL 60606 RE: The tariff classification of plastic irrigation trays from Denmark. Dear Mr. Anderson: In your letter dated March 14, 2019, you requested a tariff classification ruling on behalf of your client, Staal & Plast USA, Inc. The products subject to this ruling request are high-impact polystyrene plastic irrigation trays. These trays are made from the plastic sheets discussed within New York ruling N296134, dated May 16, 2018. They are used on growing tables with an ebb/flow hydroponics irrigation system and are also referred to as flood trays. Plants will be placed on these trays and fertilized irrigation water is pumped into them. They are then drained and the remaining irrigation water flows back into a central container which can be refilled with clean water and additional fertilizing agents as needed. The trays are custom made for long wear and are highly impact resistant, chemical proof, and UV stable. In your request, you indicated that these trays are properly classified under either heading 8424, Harmonized Tariff Schedule of the United States (HTSUS), as parts of irrigation systems, or 8436, HTSUS, as parts of other agricultural or horticultural machinery. We disagree. It is a well-established rule that a part of an article is something necessary to the completion of that article. It is an integral, constituent or component part without which the article to which it is to be joined could not function as such article. See Clipper Belt Lacer Co., Inc. v. United States, 14 CIT 146 (1990). The trays under consideration are neither integral, nor components of the irrigation system or any other equipment. The irrigation system is complete and functions as designed without the trays in question. The trays have no mechanical features, nor are they physically attached to the pump or other mechanical appliance or machine. They are an independent entity and should be classified as such in the HTSUS. As a result, classification of the trays as parts in 8424, HTSUS, or 8436, HTSUS, is precluded. Further, you also stated that you believe this article should be classified under subheading 9817.00.5000, HTSUS.To fall within this special classification a three-part test must be met. First, the articles must not be among the list of exclusions to heading 9817, HTSUSA, under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with General Rule of Interpretation (GRI) 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the merchandise must meet the conditions required under 19 C.F.R. 10.133. The first part of the test is to determine whether the irrigation trays are excluded from heading 9817, HTSUS. The irrigation trays are classifiable in heading 3926, HTSUS. The only exclusion is subheading 3926.90.30, which provides in part, for parts of yachts or pleasure boats. As this subheading would not apply, the first part of the test is satisfied. The second part of the test calls for the irrigation trays to be included within the terms of the heading as required by GRI 1. This article must be “machinery,” “equipment,” or “implements” used for “agricultural or horticultural purposes.” As they are intended for use in the cultivating of plants, this product can be deemed useful for agricultural or horticultural purposes and in this office’s opinion would qualify as horticultural implements. Therefore, the requirements for the second part of the test are satisfied. The third part of the test is that the requirements of 19 C.F.R. 10.131 through 10.139 be met. If these actual use requirements are satisfied, the third part of the test will be met.As the irrigation trays are considered articles of plastic and are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. However, the merchandise under consideration is eligible for duty free treatment under subheading 9817.00.5000, HTSUS, provided the actual use requirements set forth in 19 C.F.R. 10.131 through 10.139 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division