10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a planthouse from China
Issued November 2, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N129582 (November 2, 2010)
Tariff classification
HTS codes: 9817.00.5000, 3926.90.9980
GRI rules applied: GRI 3(b)
Product description
The PlantHouseClear™ is a planthouse or small greenhouse used to protect plants from wind, frost, snow, insects, birds and other pests. It has an open bottom to allow for placement over existing plants, plant beds and containers. The planthouse is constructed of clear PVC sheeting over a pole frame and has a zippered front opening and a peaked roof. The structure measures 78 inches in height and has a 60 inch square base. The planthouse is packaged with its tie downs, carrying case, poles, shade cover, and ground stakes. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the planthouse with its dedicated accessories to be a set for tariff classification purposes, with the essential character imparted by the plastic planthouse.
CBP rationale
The applicable subheading for the PlantHouseClear, as described above, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.
Full text
N129582 November 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 9817.00.5000 Mr. T.L. McCracken R.J. McCracken & Son Inc. dba Supply Chain Customs Brokers 4607 44th Street S.E. Kentwood, MI 49512 RE: The tariff classification of a planthouse from China Dear Mr. McCracken: In your letter dated October 18, 2010, you requested a tariff classification ruling. The PlantHouseClear™ is a planthouse or small greenhouse used to protect plants from wind, frost, snow, insects, birds and other pests. It has an open bottom to allow for placement over existing plants, plant beds and containers. The planthouse is constructed of clear PVC sheeting over a pole frame and has a zippered front opening and a peaked roof. The structure measures 78 inches in height and has a 60 inch square base. The planthouse is packaged with its tie downs, carrying case, poles, shade cover, and ground stakes. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the planthouse with its dedicated accessories to be a set for tariff classification purposes, with the essential character imparted by the plastic planthouse. The applicable subheading for the PlantHouseClear, as described above, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3% ad valorem. In the alternative, machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the PlantHouseClear would be classifiable in subheading 9817.00.5000, HTSUS, and would be free of duty. 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
More rulings on the same tariff codes
Classification of agricultural shelving from China for use in the cultivation of mushrooms
The tariff classification of cast iron floor panels from China
The tariff classification of dual chamber cow waterbeds from Taiwan
Protest and Application for Further Review No 3005-15-100038; Classification of “Acupressure Massage Mat” encasements
The tariff classification of plastic planter saucers from China
The tariff classification of hoop houses from China
The tariff classification of planter saucers, kneeling pads, trellises and timers from China
The applicability of agricultural actual use provisions on greenhouses from China
The tariff classification of a plastic planter from China
-task the various Railblaza accessories into a single port. The port features a slide locking mechanism that permits the user to mount, lock and remove the Railblaza accessory in place on the hull of a vessel. All of the accessories are constructed of plastic materials.
Follow N129582
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.