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L88668 L8 Ruling Active

The tariff classification of the "Hanging Plant Waterer" from Taiwan.

Issued December 6, 2005 by U.S. Customs and Border Protection.

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L8 L88668 (December 6, 2005)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

A photograph was provided with your letter. The Hanging Plant Waterer (#52730) is a device that enables a person to reach hanging plants to water them. The device consists of a plastic handle attached to a plastic spout, and measures approximately 19 3/8 inches in overall length. The spout has a threaded fitting designed to attach to a standard water or soda bottle. When the bottle is inverted, water flows through the spout to water the plant. The spout does not incorporate a valve or other device for controlling the flow of the water. The bottle is not included with the product.

CBP rationale

The applicable subheading for the Hanging Plant Waterer will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other.

Full text

NY L88668 December 6, 2005 CLA-2-39:RR:NC:SP:221 L88668 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of the “Hanging Plant Waterer” from Taiwan. Dear Ms. Marcoux: In your letter dated November 14, 2005, you requested a tariff classification ruling. A photograph was provided with your letter. The Hanging Plant Waterer (#52730) is a device that enables a person to reach hanging plants to water them. The device consists of a plastic handle attached to a plastic spout, and measures approximately 19 3/8 inches in overall length. The spout has a threaded fitting designed to attach to a standard water or soda bottle. When the bottle is inverted, water flows through the spout to water the plant. The spout does not incorporate a valve or other device for controlling the flow of the water. The bottle is not included with the product. The applicable subheading for the Hanging Plant Waterer will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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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