The tariff classification of tree ring planters from China.
Issued July 15, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The tree ring planter consists of a length of plastic edging designed to form a barrier around the base of a tree, shrub, lamp post or other landscape décor. The kit includes a connector to join the ends of the edging together to form a ring around the base of the tree and metal u-shaped anchor pins to secure the edging to the ground. The kit also includes a circular shaped nonwoven textile fabric designed to fit into the tree ring to prevent weeds from growing inside the edging. The area inside the edging can be filled with mulch or landscape stone. The tree ring prevents the mulch or stone from spilling, prevents grass from encroaching past the barrier, and protects trees, shrubs and landscape décor from string trimmer damage. The tree ring planters are available in two foot, four foot and six foot diameters and are for use in both commercial and residential locations. The plastic edging predominates overwhelmingly over the textile weed barrier in both weight and value and is the most significant component in regards to the function of the kit. Therefore, the plastic edging is considered to be the component that imparts the essential character to the kit.
CBP rationale
The applicable subheading for the tree ring planter kits will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N031138 July 15, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Rajiv Toprani KT America Corporation 2650 US Highway 130, Suite I Cranbury, NJ 08512 RE: The tariff classification of tree ring planters from China. Dear Mr. Toprani: In your letter dated June 12, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The tree ring planter consists of a length of plastic edging designed to form a barrier around the base of a tree, shrub, lamp post or other landscape décor. The kit includes a connector to join the ends of the edging together to form a ring around the base of the tree and metal u-shaped anchor pins to secure the edging to the ground. The kit also includes a circular shaped nonwoven textile fabric designed to fit into the tree ring to prevent weeds from growing inside the edging. The area inside the edging can be filled with mulch or landscape stone. The tree ring prevents the mulch or stone from spilling, prevents grass from encroaching past the barrier, and protects trees, shrubs and landscape décor from string trimmer damage. The tree ring planters are available in two foot, four foot and six foot diameters and are for use in both commercial and residential locations. The plastic edging predominates overwhelmingly over the textile weed barrier in both weight and value and is the most significant component in regards to the function of the kit. Therefore, the plastic edging is considered to be the component that imparts the essential character to the kit. The applicable subheading for the tree ring planter kits 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
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