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 plastic and vegetable fiber planters from China
Issued March 16, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N137957 (March 16, 2011)
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
You have claimed that this item is comprised of 100% bamboo. However, the brown version was submitted to the Customs and Border Protection Laboratory and it was determined that the item was comprised mostly of vegetable fiber and polyacrylamide plastic material. This item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. Plastic may consist of unplasticised materials which become plastic in the molding and curing process, or of materials to which plasticisers have been added; these materials may incorporate fillers that are made of wood flour, cellulose, textile fibers, mineral substances, starch, etc. Your descriptive literature reflects the fact that the vegetable fiber was in a form of powder and it is the plastic material that provided the item with its shape and form, thereby allowing it to function as a planter. It is therefore the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for Item Number A026MA04263 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.
Full text
N137957 March 16, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic and vegetable fiber planters from China Dear Mr. Crago-Edwards: In your letter dated December 2, 2010, you requested a tariff classification ruling. The three submitted samples are each identified as Bamboo Biodegradable Planter, Item Number A026MA04263. The only distinguishing characteristic between the three samples is the color and the three colors submitted were green, brown and tan. You have claimed that this item is comprised of 100% bamboo. However, the brown version was submitted to the Customs and Border Protection Laboratory and it was determined that the item was comprised mostly of vegetable fiber and polyacrylamide plastic material. This item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. Plastic may consist of unplasticised materials which become plastic in the molding and curing process, or of materials to which plasticisers have been added; these materials may incorporate fillers that are made of wood flour, cellulose, textile fibers, mineral substances, starch, etc. Your descriptive literature reflects the fact that the vegetable fiber was in a form of powder and it is the plastic material that provided the item with its shape and form, thereby allowing it to function as a planter. It is therefore the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number A026MA04263 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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
More rulings on the same tariff codes
The tariff classification of a plastic rake from China
The tariff classification of a plastic laundry bin from China
The tariff classification of a plastic shoe tree from China
The tariff classification of a cat toy from China
The tariff classification and country of origin of a plastic scrub sponge
The tariff classification of a textile and a plastic pail from China
The tariff classification of a plastic bucket from Denmark
The tariff classification of a plastic birdfeeder and a decorative ceramic plaque from China
The tariff classification of assorted articles from China.
The tariff classification of a plastic sterilizer bag from Vietnam
Follow N137957
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.