CLA-2-84:S:N:N1:106 890716
Ms. Debra Tuft
Expeditors International
980 Lone Oak Road
Suite 128
Eagan, MN 55121
RE: The tariff classification of a hydroponic growing system from
Hong Kong.
Dear Ms. Tuft:
In your letter dated September 1, 1993, on behalf of Garden
Party Products Inc., you requested a tariff classification ruling.
The merchandise in question is a so-called Power Grower which
is basically a hydroponic growing system using a form of drip
irrigation. The Power Grower is intended to be used by home
hobbyists and small specialty crop growers. The basic components
of the Power Grower include a base unit which incorporates a two-
speed air pump, a reservoir, a growing chamber, a drip ring,
inductor tube, pumping column, drain/level indicator tube, air tube
and legs.
In operation, a soil-free plant is placed in the growing
chamber of the Power Grower in a medium of light-weight baked clay
pebbles. Air is pumped into the inductor tube below the level of
the nutrient solution and forces this solution up the tube to the
drip ring. The solution slowly drips onto the growing medium which
then holds the moisture and nutrients and thus feeds the root
system of the plant. As the plant grows to maturity, the root
system eventually grows through holes in the growing chamber into
the reservoir itself.
It is your contention that the Power Grower is classified as
other agricultural machinery in subheading 8436.80.0090, Harmonized
Tariff Schedule of the United States (HTS). However, this machine
is also described in heading 8424, HTS, which provides for
mechanical appliances for projecting, dispersing or spraying
liquids. Classification in heading 8424, HTS, is indicated by
operation of Note 2 to Chapter 84, HTS, which states:
Subject to the operation of Note 3 to section XVI, a machine
or appliance which answers to a description in one or more of
the headings 8401 to 8424 and at the same time to a
description in one or more of the headings 8425 to 8430 is to
be classified under the appropriate heading of the former
group and not the latter.
The applicable subheading for the Power Grower will be
8424.81.9030, HTS, which provides for other agricultural or
horticultural appliances for projecting, dispersing or spraying
liquids. The rate of duty will be 3.7 percent ad valorem.
Machinery, equipment and implements to be used for
agricultural or horticultural purposes are provided for under the
special classification provision of subheading 9817.00.5000, HTS.
Upon the submission of actual use certification, as provided in
Section 10.131-139 of the Customs Regulations, the Power Grower
would be classifiable in subheading 9817.00.5000, HTS, and would be
free of duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport