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N126595 N1 Ruling Active

The tariff classification of garden marking stakes from China

Issued October 26, 2010 by U.S. Customs and Border Protection.

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N1 N126595 (October 26, 2010)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The markers are composed of molded polypropylene plastic and measure approximately 7 inches in length. They are molded to incorporate a roughly rectangular sign plate at the top and a sharpened stake at the bottom to facilitate insertion into the soil. The sign is blank at the time of importation. The consumer can print the sign with a marker to identify particular plants and flowers. Although these items will be marketed for use in the garden, such markers are also used in nurseries and flower shops to identify plants. As you requested, the samples will be returned.

CBP rationale

The applicable subheading for the set of garden markers, item #64980, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N126595 October 26, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of garden marking stakes from China Dear Ms. Pendris: In your letter dated September 30, 2010, you requested a tariff classification ruling. The sample provided with your letter is identified as a set of 24 garden markers, item #64980. The markers are composed of molded polypropylene plastic and measure approximately 7 inches in length. They are molded to incorporate a roughly rectangular sign plate at the top and a sharpened stake at the bottom to facilitate insertion into the soil. The sign is blank at the time of importation. The consumer can print the sign with a marker to identify particular plants and flowers. Although these items will be marketed for use in the garden, such markers are also used in nurseries and flower shops to identify plants. As you requested, the samples will be returned. The applicable subheading for the set of garden markers, item #64980, 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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