The tariff classification of a novelty product from Thailand

NY L87451 September 8, 2005 CLA-2-14:RR:NC:N2:228 L87451 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Ms. Patricia Harrison BroCars International Trading, Inc. 103-8410 Ontario Street Vancouver, BC V5X 4S6 Canada RE: The tariff classification of a novelty product from Thailand Dear Ms. Harrison: In your letter dated August 27, 2005 you requested a tariff classification ruling. A sample and component breakdown accompanied your letter. The sample was examined and disposed of. The PotHead™ Magic Plant is composed of a terra cotta flower pot, approximately 2-1/2 inches tall and 2 inches in diameter, on top of which rests a representation of the “head” of an animal or human. The head is composed of coconut husk fibers compressed into a ball, with rye grass seed on top, held in shape by a tightly drawn nylon netting. On the outer surface are glued plastic and textile pieces representing eyes, nose, ears, whiskers, etc. A cotton cord inserted into the bottom of the ball extends into the terra cotta pot. Information provided on the package guides the purchaser through the procedures to cause the seed to germinate and grow into “hair.” In your letter, you refer to and provide a copy of a ruling issued July 21, 2005 by the Canada Border Services Agency (CBSA) classifying the PotHead product in subheading 1209.25, Harmonized System (HS), as a composite good, with the essential character imparted by the rye grass seed. We agree that the product is a composite good, with its classification determined in accordance with General Rule of Interpretation (GRI) 3(b), but do not agree with CBSA’s opinion that classification falls in heading 1209, HS. We conclude that the essential character is imparted by that of the “head” resting on top of the flower pot. The applicable subheading for the PotHead Magic Plant will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified of included…other. The rate of duty will be free. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This product may also be subject to additional requirements imposed by the United States Department of Agriculture (USDA) or the United States Food and Drug Administration (FDA). You may contact the USDA at: USDA-APHIS-PPQ Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone: (877) 770-5990 You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division