The tariff classification of a garden hose from China

N253303 June 4, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3917.33.0000 Mr. Jose Gonzalez Home Shopping Network 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a garden hose from China Dear Mr. Gonzalez: In your letter dated May 2, 2014, you requested a tariff classification ruling. A sample was provided with your letter. The product, identified as vendor item 302653, is a 50-foot coiled polypropylene plastic hose with attached brass fittings on each end, packaged for retail sale with an eight pattern water nozzle. The sample is being returned as you requested. 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 coiled hose with water nozzle to be a set for tariff classification purposes, with the essential character imparted by the hose. The applicable subheading for the coiled hose with water nozzle, vendor item 302653, will be 3917.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, with fittings. The rate of duty will be 3.1 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 Joan Mazzola at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division