The tariff classification of plastic planter saucers from China

N289553 September 19, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9817.00.5000 Ms. Elizabeth A. McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic planter saucers from China Dear Ms. McGuffin: In your letter dated August 23, 2017, you requested a tariff classification ruling. The three submitted samples are each identified as a plastic plant saucer, SKU# 20166601. This item is a round, open top vessel that has sloped sides, a top rim and is made of clear polyvinyl chloride (PVC) plastic material. The three samples are of three different sizes, each with one of the following three numeric size measurements molded into the bottom of the saucer: 6”, 8” and 10”. The referenced sizes approximate the internal diameter measurement within the top rim of each saucer. In addition, the saucer marked 6” and the saucer marked 8” each has a height that measures approximately 1½”. The saucer marked 10” has a height that measures approximately 1¾”. The saucers are designed to be placed under a planter to capture the overflow of excess water. You have suggested that this item is correctly classified in heading 3924 and we agree. The applicable subheading for the SKU# 20166601 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. However, you have also suggested that this item is correctly classified in subheading 9817.00.5000. It is, in fact, the opinion of this office that this item is eligible for duty-free treatment under subheading 9817.00.5000, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes, provided the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are satisfied. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division