The tariff classification of The Magic Bean and The Magic Egg from Taiwan

N065035 July 8, 2009 CLA-2-7:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 0713.90.1000 Mr. Erez Hadad NSL, LLC 1000 University Blvd. A57 Kingsport, TN 37660 RE: The tariff classification of The Magic Bean and The Magic Egg from Taiwan Dear Mr. Hadad: In your letter dated May 13, 2009, and an undated letter received on June 15, 2009, you requested a tariff classification ruling. Two samples and technical literature were provided with your second letter. Both products consist of a dried seed (Cavanalia ensiformis) placed in a growing medium, housed in a novelty container. The Magic Bean product is a metal container with a pull-top lid, approximately 3-1/2 inches tall and 2-1/2 inches in diameter. The can contains a drainage layer of cotton, a vermiculite growing medium, and the seed. The Magic Egg is a similarly-sized clear plastic container with a pull-top lid, in which is placed a fake egg shell filled with vermiculite, the seed, and drainage material. The egg rests on top of a “nest” of shredded paper. Instructions direct the user to water and keep moist the planting medium of the Magic Bean, and to fill and maintain the level of water surrounding the egg in the Magic Egg container. Both products indicate the seed will germinate in 3 to 10 days. When the plant emerges, an inscription (e.g., “thank you”) will be on the seed coat. The applicable subheading for the Magic Bean and Magic Egg will be 0713.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dried leguminous vegetables, shelled, whether or not skinned or split…other…seeds of a kind used for sowing. The rate of duty will be 1.5 cents per kilogram. 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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 Stanley Hopard at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division