CLA-2-6:RR:NC:2:231 L85842
8306.29.0000
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Boulevard
Rouses Point, NY 12979
RE: The tariff classification of live plants with decorative planters from Canada
Dear Mr. Kavanaugh:
In your letter received about June 28, 2005, you requested a tariff classification ruling on behalf of your client, Fernlea Flowers Ltd. of Ontario, Canada.
The products in question are described as “a variety of potted plants in lined willow or zinc containers.” Two samples, provided with this request, consist of a lined, round willow basket, approximately 10 inches in diameter and 4.75 inches high, and an elliptically-shaped zinc (galvanized steel) container, about 10.5 inches in length (about 12 inches in length overall, at the upper metal rim) and about 4.75 inches in width (about 7.5 inches in width, at the upper metal rim). These planters are said to contain mixed live plants, with soil, consisting of a conifer (genus, Juniperus), heather (Calluna vulgaris), an ivy plant (genus, Hedera) and a perennial herb of the genus Heùchera
You suggest that the willow basket and galvanized steel planters are containers used primarily for packaging and transportation of these plants, and that the essential character of these goods is imparted by the plants. We would disagree. The willow basket and galvanized steel planters are not the usual and ordinary containers for the packaging and shipping of garden and nursery plants, but decorative containers that are usually marketed and sold as planters. Accordingly, we would classify the live plants and the decorative planters separately, as follows:
The applicable subheading for the Juniper (Juniperus) and Heather (Calluna) plants will be 0602.90.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants (including their roots), cuttings and slips; mushroom spawn, other, other, other, with soil attached to roots, trees and shrubs. The rate of duty will be 1.9 percent ad valorem.
The applicable subheading for the Ivy plant (Hedera) plant will be 0602.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants (including their roots), cuttings and slips; mushroom spawn, other, other, other, with soil attached to their roots, other. The rate of duty will be 1.9 percent ad valorem.
The applicable subheading for the Heùchera plant will be 0602.90.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants (including their roots), cuttings and slips; mushroom spawn, other, herbaceous perennials, other, with soil attached to their roots, other. The rate of duty will be 1.4 percent ad valorem.
The applicable subheading for the Willow Basket with liner will be 4602.10.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the Zinc (galvanized steel) Planter will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal, other. The rate of duty will be Free.
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 Thomas P. Brady at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division