The Tariff Classification of a Plant Growing Medium from China

N331293 March 30, 2023 N331293 CLA-2-14:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9000; 9903.88.03 Mr. Tao Wen Hangzhou Junction Imp. and Exp. Co., Ltd.  5959 Maple Avenue Dallas, TX 75235 RE:    The Tariff Classification of a Plant Growing Medium from China Dear Mr. Wen: This is in response to your letter dated March 3, 2023, requesting a ruling on the tariff classification of a plant growing medium. A sample was not submitted, but material safety data sheets and photographs were included with your inquiry. The product in question is described as a plant growing medium consisting of a mixture of coco coir from coconut shells (24 percent), vermiculite (24 percent), polyurethane (45 percent), and control-released fertilizer (7 percent). The product contains no soil, live organisms, microbes, or seeds. It is intended for use in hydroponic systems as a growing medium for plant seed germination and growth colonization. In your letter you suggested classification in subheading 9808.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), a provision for plants, seeds, and other planting material to be used by the Department of Agriculture or United States Botanic Garden, a use for which your product is not intended. You alternatively suggested subheading 8432.42.0000, HTSUS, a provision involving machinery for agricultural, horticultural or forestry use, which is also inapplicable since the plant growing medium is neither machinery nor parts of machinery. The applicable subheading for the plant growing medium will be 1404.90.9000, HTSUS, which provides for: “Vegetable products not elsewhere specified or included: Other: Other.” The general rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1404.90.9000, 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 subheading1404.90.9000, HTSUS, listed above. 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. 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, please contact National Import Specialist Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division