The tariff classification of a canopy and mist sprayer for a raised garden bed from China

N323482 January 25, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 3917.33.0000; 6307.90.9891; 9903.88.03; 9903.88.15 Ms. Susan Tao New Vista International 14939 Sugar Mist Lane Sugar Land, TX 77498 RE: The tariff classification of a canopy and mist sprayer for a raised garden bed from China Dear Ms. Tao: In your letter, dated January 4, 2022, you requested a ruling on behalf of your client, Vego Garden Inc., on the tariff classification for a canopy and mist sprayer used with a raised garden bed. Samples of the canopy were provided to this office and will be retained for training purposes. The sample, SKU #VC3565, described as a “Canopy for a Vego Garden Raised Garden Bed,” is a two-piece set that includes a rectangular textile canopy cover with an iron frame to protect plants from the elements and a mist sprayer used to water the plants. The canopy is composed of a 100 percent nylon woven netting fabric. The completed seven-panel canopy contains an open bottom and measures 6 ½ feet in length by 3 ½ feet in width by 3 feet in height. The canopy features three top panels, a front panel, a back panel, and a side panel on each end. The edges of the canopy are finished with a white 100 percent nylon woven binding. The front, side, and back panels are sewn to the top panels and are secured to the adjacent panels with a zipper. The canopy attaches to an iron frame that consists of 24 support bars by forty-four hook-and-loop fasteners sewn to the canopy. The iron frame will fasten to the raised garden bed by screws. The mist sprayer consists of a polyethylene hose with a mister attached.  The mist sprayer will be attached to an outdoor faucet and will automatically mist when the faucet is turned on.  The hose with mister is connected to the canopy frame using included hardware.  The hose, mister and hardware will be imported in its own retail packaging and placed in the same box as the canopy and frame.  You state the canopy is specially designed to be used with the Vego Garden raised garden bed. Sample, SKU #VCRB42, described as a “Canopy for a Vego Garden Raised Garden Bed,” is a two-piece set that includes an oval textile canopy cover and iron frame to protect plants from the elements and a mist sprayer used to water the plants. The canopy is composed of a 100 percent nylon woven netting fabric. The completed six-panel canopy with open bottom, measures 42 inches in length by 36 inches in height. The canopy features two top panels, a front panel, a back panel, and a side panel on each end. The edges of the canopy are finished with a white 100 percent nylon woven binding. The front, side, and back panels are sewn to the top panels and are secured to the adjacent panels with a zipper. The canopy attaches to an iron frame that consists of 14 support bars by twenty-two hook-and-loop fasteners sewn to the canopy. The iron frame will fasten to the raised garden bed by screws. The mist sprayer consists of a polyethylene hose with a mister attached.  The mist sprayer will be attached to an outdoor faucet and will automatically mist when the faucet is turned on.  The hose with mister is connected to the canopy frame using included hardware.  The hose, mister and hardware will be imported in its own retail packaging and placed in the same box as the canopy and frame.  You state the canopy is specially designed to be used with the Vego Garden raised garden bed. General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The canopies for a Vego Garden Raised Garden Bed, consist of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., growing of vegetables and plants). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. In this case, we find the essential character of the canopies for a Vego Garden Raised Garden Bed to be the textile canopy cover. The applicable subheading for the canopy for a Vego Garden Raised Garden Bed, SKU #VC3565 and #VCRB42, will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. You also stated that the mist sprayer may be shipped and imported separately from the canopy for a Vego Garden Raised Garden Bed should the misting system break and the customer purchase a new mist system. The applicable subheading for the mist sprayer shipped separately 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 general rate of duty will be 3.1 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3917.33.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3917.33.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product, we recommend notifying your local Customs office prior to importation. 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 Kristine Dodge via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division