CLA-2-06:OT:RR:NC:2:231
Ms. Lorie Gurliaccio
World Wise Consulting, Inc.
1665 NW 102nd Ave. (Suite 107)
Doral, FL 33172
RE: The tariff classification of plants and cuttings from China.
Dear Ms. Gurliaccio:
In your letter dated November 12, 2010, you requested a tariff classification ruling on behalf of Costa Farms (Goulds, FL).
Your request concerns plants of the species Pachira aquatica, whose common names include “money tree,” “Malabar chestnut,” “Guiana chestnut” and others. These plants are showy trees or shrubs having greenish bark and shiny green leaves. They can produce edible nuts, which develop within large woody pods (fruits).
You state that the Pachira aquatica will be imported in two forms: cuttings and small (young) live plants. A submitted photo of the cuttings shows them to be cut stem sections (some “braided”) without leaves or roots. You have advised that these cuttings will be used for propagation; i.e., they are suitable and intended for planting, after which they will take root and form new plants.
A photo of the small plants appears to show whole seedlings having roots, stems and leaves. They will be imported to be grown as ornamental plants.
The applicable subheading for the Pachira aquatica cuttings without leaves or roots will be 0602.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other live plants (including their roots), cuttings and slips; mushroom spawn: unrooted cuttings and slips. The rate of duty will be 4.8%.
The applicable subheading for the Pachira aquatica seedlings (whole, live young plants) will be 0602.20.0000, HTSUS, which provides for other live plants (including their roots), cuttings and slips; mushroom spawn: trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts. 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 merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division