L88002 L8 Ruling Active

The tariff classification of plastic flower/vine clips from China.

Issued October 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 9817.00.5000

Headings: 3926, 9817

Product description

The flower/vine clips (Sku # 52130) are composed of plastic with a metal spring. The clips are used to secure flowers and vines to posts, which helps to enhance growth by providing greater exposure to light and air.

CBP rationale

The applicable subheading for the plastic flower/vine clips will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY L88002 October 17, 2005 CLA-2-39:RR:NC:SP:221 L88002 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 9817.00.5000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic flower/vine clips from China. Dear Ms. Marcoux: In your letter dated September 30, 2005, you requested a tariff classification ruling. The flower/vine clips (Sku # 52130) are composed of plastic with a metal spring. The clips are used to secure flowers and vines to posts, which helps to enhance growth by providing greater exposure to light and air. The applicable subheading for the plastic flower/vine clips will be 3926.90.9880, 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. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the plastic flower/vine clips would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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