CLA-2-39:OT:RR:NC:N4:421
Ms. Connie Freeman
Freight Expediters, Inc.
6920 Engle Road, Suite II
Middleburg Heights, OH 44130
RE: The tariff classification of a plant waterbox from the Netherlands
Dear Ms. Freeman:
In your letter dated November 9, 2010, on behalf of Aquapro BV, Netherlands, you requested a tariff classification ruling.
A sample identified as a Groasis waterbox was included with your request. The waterbox is a molded polypropylene plastic plant incubator designed to provide controlled moisture to encourage optimal root growth in challenging conditions such as rocky ground, deserts or burned forests. The incubator measures 50 cm in diameter and 25 cm in height and has a capacity of 15 liters of water. It has two flat projections at the base that can be staked to the ground to provide stability in windy conditions. The center has a tubular opening where one, two or three seedlings or small trees can be planted. A small wick at the bottom slowly drips small doses of water into the soil, providing enough moisture to sustain the plant while encouraging the roots to grow deep in search of groundwater. The box is designed so that water in the air condenses on the cover and flows down into the holding tank before it has a chance to evaporate in the sun. The tank also captures rainwater. When the roots have developed sufficiently for the tree to be self-sustaining, the waterbox can be lifted up over the top of the plant and reused. The sample is being returned as you requested.
You suggest classification in subheading 8436.80.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other agricultural, horticultural, forestry or bee-keeping machinery, and you have attached a translation of a European Community tariff ruling classifying the product in subheading 8436.80 of the Harmonized Tariff Schedule. While the Harmonized Tariff Schedule seeks uniformity of classifications of the participating member nations, participating nations are, nonetheless, not bound by other nations' classifications and are free to decide the ultimate classification of goods entering their boundaries. Classification in subheading 8436.80.10 of the HTSUS is not appropriate because the waterbox does not incorporate any mechanical features.
The applicable subheading for the Groassis waterbox will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 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 9817.00.50, HTSUS. The Groassis waterbox is eligible for duty free treatment under subheading 9817.00.50, HTSUS, provided the actual use requirements of section 10.131-10.139, CBP Regulations [19 CFR 10.131-10.139] are satisfied.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division