886763 88 Ruling Active

The tariff classification of plant identification stakes and drainage hole screens from Japan.

Issued June 8, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9590

Headings: 3926

Product description

The products will all be used as accessories with bonzai plants. Items 218307, 218308 and 218309 are described as plastic house-shaped labels. These are small identification stakes made of molded plastics which will be used to identify the species of trees. When imported, these stakes have no printing or labeling on them. Items 218203 and 218204 are described as plastic bottom screens. These are used to cover the drainage hole in the bonzai container.

CBP rationale

The applicable subheading for the plastic identification stakes will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY 886763 June 8, 1993 CLA-2-39:S:N:N6:221 886763 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Rolf Leimgruber Mid-America Overseas Inc. 795 Terrell Mill Road Suite 204 College Park, GA 30349 RE: The tariff classification of plant identification stakes and drainage hole screens from Japan. Dear Mr. Leimgruber: In your letter dated May 24, 1993, on behalf of Monastery Of The Holy Spirit, you requested a tariff classification ruling. The products will all be used as accessories with bonzai plants. Items 218307, 218308 and 218309 are described as plastic house-shaped labels. These are small identification stakes made of molded plastics which will be used to identify the species of trees. When imported, these stakes have no printing or labeling on them. Items 218203 and 218204 are described as plastic bottom screens. These are used to cover the drainage hole in the bonzai container. The applicable subheading for the plastic identification stakes will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the screens. Your request for a classification ruling should include a sample of each type. Specify the name of the polymer used, and if a polymer blend, show separate weights for each type of plastics material. If the screen is woven from filament, as opposed to being stamped from a sheet of plastics, please indicate the diameter of the filament. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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

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