The tariff classification of plastic hose guides from China.

N308540 January 14, 2020 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9817.00.50; 9903.88.15 Ms. Sara Arami Rock Trade Law LLC 134 N. LaSalle Street Chicago, IL 60602 RE: The tariff classification of plastic hose guides from China. Dear Ms. Arami: In your letter dated December 19, 2019, on behalf of your client, Consolidated Foam Inc., you requested a tariff classification ruling. You submitted two styles of plastic hose guides with metal spike bottoms. These are usually placed in groups, as bumpers, to allow a garden hose to run along them to prevent damage or disruption to flowers and shrubs during watering. These items are both made predominantly of plastic/resin or plastic. They will each be further described below. The first sample is identified as item number 16145, and features an hourglass shape, rounded resin nob with the likeness of a frog on the top. The nob measures approximately 3.0” in diameter and 5.5” in height and is secured to the ground by a steel spike that extends approximately 6.5” from the center bottom of the nob. The hose would run along the hourglass groove in the narrow part of the nob. The second sample is identified as item number 11845, and features a circular top composed of two flat plastic discs with a short extensions at the center. The discs are set one on top of the other and the extensions form a channel between them. The discs measure approximately 3.75” in diameter and 3.25” in height. The hose would run in the channel created between the two discs. The circular top is secured to the ground by a zinc spike that extends approximately 6.25” from the center of the bottom disc. Both hose guides, item numbers 16145 and 11845 are composed of different components (plastic/resin and steel and plastic and zinc) and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the plastic components account for the majority of the weight and bulk of both items. The plastic components also provide the structure and the working surface of each of the hose guides. As such, these articles are classified by application of GRI 3(b), according to their plastic components. The applicable subheading for hose guides, item numbers 16145 and 11845 will be 3924.90.5650, HTSUS, which provides for “…other household articles…of plastics: other: other…other.” The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. In your submission, you also request that the hose guides, item numbers 16145 and 11845 be considered for duty-free treatment as agricultural or horticultural implements under subheading 9817.00.50, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 CFR 10.131 through 10.139). In regard to subheading 9817.00.50, HTSUS, the subject merchandise is classifiable under the subheading 3924, HTSUS. This subheading is not excluded from classification in either 9817 subheading by operation of Section XXII, chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. The second part of the test calls for the unit to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the unit must be "machinery”, “equipment" or "implements" used for "agricultural or horticultural purposes". It is this office’s opinion that the subject merchandise are “implements” which fulfills the requirement of a horticultural pursuit. Based on the information provided, the hose guides are classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of Sections 10.131 through and including 10.139, Customs Regulations, are met. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division