The tariff classification of commercial tomato stakes from China.

N304387 May 23, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Hector H. Hernandez AJ Arango, Inc. 1516 East 8th Avenue Tampa, FL 33605 RE: The tariff classification of commercial tomato stakes from China. Dear Mr. Hernandez: In your letter dated May 16, 2019, you requested a tariff classification ruling on behalf of your client, Florida Agricultural Stakes, LLC. The merchandise at issue are fiberglass reinforced plastic tomato stakes, which come in two sizes. The stakes are hollow and have a grit coating applied to aid in holding the twine that keeps the tomato plants erect. Per your submission, the first stake measures approximately 75 inches in height, is 16 millimeters in diameter, and has a three or four millimeter wall thickness. This stake is designed for commercial cherry tomato production. The second stake measures approximately 60 inches in height, is 14 millimeters in diameter, and also has a three or four millimeter wall thickness. It is designed for commercial round tomato production. In your request, you inquired whether these stakes would be eligible for duty free treatment under subheading 9817.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]achinery, equipment and implements to be used for agricultural or horticultural purposes.” 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 these tomato stakes are excluded from heading 9817, HTSUS. The tomato stakes 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 tomato stakes 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 these stakes 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