The tariff classification of plastic planters and hanging planter baskets from China

N150595 March 23, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9817.00.5000 Mr. Kevin W. Leonard Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, New York 10022-4877 RE: The tariff classification of plastic planters and hanging planter baskets from China Dear Mr. Leonard: In your letter dated February 25, 2011, on behalf of TVI Imports, LLC, you requested a tariff classification ruling. The submitted illustrations are identified as plastic planters and hanging baskets. These containers range in capacity from about one to nine gallons and will be imported in a wide variety of traditional and contemporary styles, colors and shapes. They will be imported empty and subsequently used to grow and display plants or flowers. Although these items will be sold by retailers to consumers with plants and flowers, the imported empty planters and hanging baskets are of the class or kind of merchandise principally used around the home. The applicable subheading for the plastic planters and hanging baskets 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 general rate of duty will be 3.4 percent ad valorem. You have suggested that these items are also correctly classified in subheading 9817.00.5000, HTSUS, which is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 – 10.139 of the Customs Regulations. The use of the plastic planters and hanging baskets satisfies a horticultural pursuit. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division