871950 87 Ruling Active

The tariff classification of nursery containers from thePhilippines

Issued March 10, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1404.90.0000

Headings: 1404

Product description

A sample accompanied your first letter, was examined and disposed of. The product is a nursery container made from "cococloth," a material that grows at the top of the coconut palm tree. This material is removed from the tree, cut to size, folded into shape, and sewn in place with nylon thread. The sample is conical in shape, approximately 8 inches long and 2 inches in diameter at the top. Descriptive literature indicates these containers may come in a variety of shapes and sizes.

CBP rationale

The applicable subheading for the nursery container will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included.

Full text

NY 871950 March 10, 1992 CLA-2-14:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Ms. Sharon G. Eng Pragma-Pil, Inc. 116 East Broad Street Falls Church, VA 22046 RE: The tariff classification of nursery containers from the Philippines Dear Ms. Eng: In your letters dated February 10, 1992 and February 28, 1992, you requested a tariff classification ruling. A sample accompanied your first letter, was examined and disposed of. The product is a nursery container made from "cococloth," a material that grows at the top of the coconut palm tree. This material is removed from the tree, cut to size, folded into shape, and sewn in place with nylon thread. The sample is conical in shape, approximately 8 inches long and 2 inches in diameter at the top. Descriptive literature indicates these containers may come in a variety of shapes and sizes. The applicable subheading for the nursery container will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included...other. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →