N204330 N2 Ruling Active

The tariff classification of plastic tie clips for plants from Germany

Issued March 2, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The samples represent plastic tie clips in various shapes and sizes. The tie clips are used to bind plants to trellis wires, to fasten nets onto trellises to protect fruits from birds and to hold trellis wires closely together to keep plants upright.

CBP rationale

The applicable subheading for the plastic tie clips will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N204330 March 2, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Michael Schmidt CIS International, Inc. 70 Jansen Avenue, Suite 206 Essington, PA 19029 RE: The tariff classification of plastic tie clips for plants from Germany Dear Mr. Schmidt: In your undated letter, which was received in this office on February 13, 2012, on behalf of Spec Trellising, you requested a tariff classification ruling. Samples and a catalog illustrating the uses of the tie clips were submitted with your letter. The samples represent plastic tie clips in various shapes and sizes. The tie clips are used to bind plants to trellis wires, to fasten nets onto trellises to protect fruits from birds and to hold trellis wires closely together to keep plants upright. You state that the tie clips are intended to be used by fruit growers. The applicable subheading for the plastic tie clips will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The use of the tie clips in fruit and vine cultivation satisfies an agricultural pursuit. As a result, these items may also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. Subheading 9817.00.5000, HTSUS, 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 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →