CLA-2-84:OT:RR:NC:N1:405

Shawn Glover
UPS Trade Management Service, Inc.
2031 S Centennial Ave.
Aiken, SC 29803

RE: The tariff classification of a hydroponic garden system from China

Dear Ms. Glover:

In your letter dated October 15, 2015, on behalf of your client NutriTower Inc., you requested a tariff classification ruling.

The product under consideration is the NutriTower, a complete vertical hydroponic system marketed for indoor use. As imported the system contains all of the necessary components to create an indoor garden: the tower, 1 high output submersible pump, 8 high output plant spectrum T5 light bulbs, all necessary tubing, 24 small plastic pots and netting cups, hydroton clay pellets, standard seedling starter kit, 3 months of NutriTonic nutrient packs, instruction booklet, and assembly tools.

Based on the information provided, the NutriTower weighs 60 lbs., stands 7 ft. tall and requires 3 ft² of space to properly accommodate all of the plants in the garden. A timer within this system allows the pumping of nutrient rich water to a manifold that feeds the mixture to each plant. Via the system’s tubing, excess water is returned to the pump’s reservoir for recirculation.

The applicable subheading for the NutriTower will be 8424.81.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Agricultural or horticultural: Other: Other: Other: The general rate of duty will be 2.4 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 April [email protected]@cbp.dhs.gov.

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division