N126958 N1 Ruling Active

The tariff classification of plastic plant stakes and rods from Taiwan

Issued November 5, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted sample is identified as Extending Plant Supports, SKU# 68690. All articles of this item are constructed of green acrylonitrile-butidiene-styrene (ABS) plastic material. Each item is comprised of six poles and eight supports. The supports are solid rods that measure approximately 8” in length and ¼” in diameter. The poles are hollow cylindrical plant stakes that are open on each end. Each stake measures approximately 9” in length and ¾” in diameter. As part of the molded length of each stake, there is an extended molded section on one end that measures approximately 1” in length and can be inserted into the open end of another stake, thereby allowing the stakes to interlock. Therefore, if all stakes are interlocked, the total length would measure approximately 48”. Each stake has a series of thirteen apertures on each of two sides and the thirteen apertures on one side are aligned with the thirteen apertures on the opposing side. Therefore, a rod can be placed through an aperture on one side of a stake and run through the hollow center of the stake, thereby reaching through the aligned aperture on the other side of the stake. This item is designed to be used in plant pots (not included in the importation) or in a garden, to provide support for vine type plants (also not included in the importation) and to prevent sagging or broken plants or flowers. The interlocking nature of the stakes allows the item to be adjusted as the plant grows. The rods can be inserted at heights where the growing plant needs the most support. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for SKU# 68690 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other.

Full text

N126958 November 5, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic plant stakes and rods from Taiwan Dear Ms. Pendris: In your letter dated September 30, 2010, you requested a tariff classification ruling. The submitted sample is identified as Extending Plant Supports, SKU# 68690. All articles of this item are constructed of green acrylonitrile-butidiene-styrene (ABS) plastic material. Each item is comprised of six poles and eight supports. The supports are solid rods that measure approximately 8” in length and ¼” in diameter. The poles are hollow cylindrical plant stakes that are open on each end. Each stake measures approximately 9” in length and ¾” in diameter. As part of the molded length of each stake, there is an extended molded section on one end that measures approximately 1” in length and can be inserted into the open end of another stake, thereby allowing the stakes to interlock. Therefore, if all stakes are interlocked, the total length would measure approximately 48”. Each stake has a series of thirteen apertures on each of two sides and the thirteen apertures on one side are aligned with the thirteen apertures on the opposing side. Therefore, a rod can be placed through an aperture on one side of a stake and run through the hollow center of the stake, thereby reaching through the aligned aperture on the other side of the stake. This item is designed to be used in plant pots (not included in the importation) or in a garden, to provide support for vine type plants (also not included in the importation) and to prevent sagging or broken plants or flowers. The interlocking nature of the stakes allows the item to be adjusted as the plant grows. The rods can be inserted at heights where the growing plant needs the most support. As you requested, the sample will be returned to you. The applicable subheading for SKU# 68690 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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