The tariff classification of a plastic flower pot with LEDs from China
Issued February 15, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item identified as an LED Flower Pot, item number A014DA00917. This item is comprised of molded plastic that has 15 light-emitting diodes (LEDs) interspersed within the molded material. The LEDs alternate colors between red, green and blue. The source of power for the LEDs is provided by three AA batteries, which are not included. There is a manual on/off switch on the bottom of the item, which makes or breaks the circuit between the LEDs and the three batteries. This item measures 6.3” in diameter and 5.1” in height. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The flower pot is fully functional as such, whether the on/off switch is in the on position or the off position. The LEDs merely provide an option that can offer added visual appeal when the switch is in the on position. Therefore, it is the opinion of this office that the flower pot provides this item with the essential character within the meaning of GRI 3(b).
Full text
N022340 February 15, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic flower pot with LEDs from China Dear Mr. Crago: In your letter dated January 23, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as an LED Flower Pot, item number A014DA00917. This item is comprised of molded plastic that has 15 light-emitting diodes (LEDs) interspersed within the molded material. The LEDs alternate colors between red, green and blue. The source of power for the LEDs is provided by three AA batteries, which are not included. There is a manual on/off switch on the bottom of the item, which makes or breaks the circuit between the LEDs and the three batteries. This item measures 6.3” in diameter and 5.1” in height. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The flower pot is fully functional as such, whether the on/off switch is in the on position or the off position. The LEDs merely provide an option that can offer added visual appeal when the switch is in the on position. Therefore, it is the opinion of this office that the flower pot provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number A014DA00917 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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