CBP Ruling N114155 — The tariff classification of a "Plantarium Garden Lab" from Taiwan

Tariff classification

Headings: 9503

Product description

One unit of the product consists of these components: 3 plastic containers with gel, 3 plastic tops designed to fit the containers, 4 seed capsules, 1 wood stick, 3 packs of soil peat and 3 miniature plant pots. The specially formulated gel enables the plants to thrive without watering and also allows sub-ground observation of the growth. The gel may either be left clear or colored to the user’s preference. The seeds are placed in the gel inside the container, the cap is placed on the container and the container positioned in a dark environment. The container should be checked daily, and after 2 to 3 weeks transferred to the miniature plant pots that hold the soil. The entire process will give a child first hand experience and knowledge of the germination and photosynthesis cycle. The product is an educational tool that is marketed and sold as a play activity set for the amusement of children 6 to 12 years of age. The sample will be returned as requested.

CBP rationale

The applicable subheading for the “Plantarium Garden Lab” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N114155 July 27, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Barry O’Brien Global Trade and Customs Professional 50 Lancaster Avenue Warwick, RI 02886 RE: The tariff classification of a “Plantarium Garden Lab” from Taiwan Dear Mr. O’Brien: In your letter dated June 29, 2010, you requested a tariff classification ruling on behalf of Globus America Corporation. A sample of the “Plantarium Garden Lab” was received with your inquiry. One unit of the product consists of these components: 3 plastic containers with gel, 3 plastic tops designed to fit the containers, 4 seed capsules, 1 wood stick, 3 packs of soil peat and 3 miniature plant pots. The specially formulated gel enables the plants to thrive without watering and also allows sub-ground observation of the growth. The gel may either be left clear or colored to the user’s preference. The seeds are placed in the gel inside the container, the cap is placed on the container and the container positioned in a dark environment. The container should be checked daily, and after 2 to 3 weeks transferred to the miniature plant pots that hold the soil. The entire process will give a child first hand experience and knowledge of the germination and photosynthesis cycle. The product is an educational tool that is marketed and sold as a play activity set for the amusement of children 6 to 12 years of age. The sample will be returned as requested. The applicable subheading for the “Plantarium Garden Lab” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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