CLA-2-14:RR:NC:N2:235
Mr. Jamal Ahmed
Kord Products Inc.
C/O Farrow International Trade Consulting
5397 Eglinton Avenue West, Suite 220
Toronto, Ontario M9C 5K6
RE: The tariff classification of Fiber Grow Greenhouse Kit from Canada.
Dear Mr. Ahmed:
In your letter dated 05/01/2007 you requested a tariff classification ruling.
The product described in your ruling is a miniature greenhouse kit which will be imported by your client Kord Products. The sample you provided with your request, consists of a dark plastic tray with a thin clear plastic cover, and five small rectangular fiber grow containers. You state that the container is made out of coir, which is a course fiber obtained from coconut. Each coir container has ten cubical depressions. The containers will be used as a holder for seeds to germinate. Also included in the kit are written instructions on the use of the product. A letter included in the ruling request from Kord Products, indicates that the coir mould is made by mixing the coconut husks with a water soluble latex glue which is then moulded into shape. The letter also states that the product is not charged with any fertilizers to promote plant growth. No soil or seeds are included with this kit at the time of importation. In your request you suggest that the essential character of the kit is the coir growth container. We agree.
 The applicable subheading for the Fiber Grow Greenhouse Kit will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other. The 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 this ruling, contact National Import Specialist Paul Hodgkiss at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division