N017545 N0 Ruling Active

The tariff classification of strawberry supports from Taiwan.

Issued October 17, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The strawberry supports (SKU #59480) are composed of polypropylene plastic. They are packaged 5 to a set. The set includes 20 stakes and 10 sliding adjusters. Each support consists of a two-piece circular grid with a hole in the center to fit around the plant. The grids measure approximately 12 inches in diameter, and can be expanded to 14¼ inches by means of sliding adjusters that fit into slots in the supports. Four stakes fit into each support to secure the support to the ground. The supports are designed to hold strawberry plants and berries above the ground to promote better growth and prevent spoilage.

CBP rationale

The applicable subheading for the strawberry supports will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N017545 October 17, 2007 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of strawberry supports from Taiwan. Dear Ms. Ramsey: In your letter dated September 18, 2007, you requested a tariff classification ruling. A sample was provided with your letter. The strawberry supports (SKU #59480) are composed of polypropylene plastic. They are packaged 5 to a set. The set includes 20 stakes and 10 sliding adjusters. Each support consists of a two-piece circular grid with a hole in the center to fit around the plant. The grids measure approximately 12 inches in diameter, and can be expanded to 14¼ inches by means of sliding adjusters that fit into slots in the supports. Four stakes fit into each support to secure the support to the ground. The supports are designed to hold strawberry plants and berries above the ground to promote better growth and prevent spoilage. The applicable subheading for the strawberry supports will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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

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 →