CLA-2-44:R:N4:230 815143
Ms. Patricia Vasquez
Radix Group International, Inc.
1230 Eagan Industrial Road, Suite 160
Eagan, MN 55121
RE: The tariff classification of an indoor plant fountain (wooden
planter with electric pump) from Germany.
Dear Ms. Vasquez:
In your letter dated June 16, 1995, on behalf of Menard, Inc.
(Eau Claire, WI), you requested a tariff classification ruling. In
response to our request for additional information, you forwarded
photographs and a value breakdown from the manufacturer (Floralis
GMBH, Germany), which were received here on September 28, 1995.
The product in question is described as an indoor plant
fountain for homes, offices, shops, restaurants, hotels, waiting
rooms, home gardens, etc. It consists of a dodecagonal flower box
or planter (made of solid varnished wood side panels and a
chipboard bottom) containing a plastic liner, a plastic bucket with
submerged electric pump, and a "sprinkle stone." Four castors are
also included to make the filled box easy to move. No soil or
plants are included.
Each unit will consist of the above-described components
packed together in a single, corrugated cardboard carton. The
details you provided with respect to the components are as follows:
> Wooden plant pot, 20" (diameter) x 10" (height);
net weight 14.5 lbs.; value USD 48.00
> Plastic liner, 18" (diameter) x 9" (height);
net weight 9 lbs.; value USD 4.00
> Plastic bucket (1.3 gal.) with cover, 10" high x 9"
wide; net weight 0.8 lb.; value USD 1.25
> Submerged pump (110 V, 60 cycles) w/upward pipe and
5-stage output regulator; net weight 9 lbs.;
value USD 5.00
> Sprinkle stone (real stone), 5" wide x 8" high;
net weight 4.5 lbs.; value USD 4.50
> 4 Castors (metal/plastic)
net weight 0.4 lb.; value USD 1.50
> Cardboard packing materials (inner, plus outer carton)
value USD 3.00
We find that the planter/fountain is a composite good
encompassed by General Rule of Interpretation 3(b), Harmonized
Tariff Schedule of the United States (HTS). The wood component, in
light of its predominance in terms of weight, bulk, value and
appearance, imparts the essential character of the overall article.
Accordingly, the applicable subheading for the "indoor plant
fountain" will be 4421.90.9840, HTS, which provides for other (non-
enumerated) articles of wood. The rate of duty will be 4.7%.
This ruling is being issued under the provisions of Section
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 Paul Garretto at (212)
466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division