CLA-2-12:OT:RR:NC:N4:232
Mr. John Burhans
TCC Retail Marketing Inc.
285 Riverside Ave. Suite 325
Westport, CT 06880
RE: The tariff classification of Seed Pods from Poland
Dear Mr. Burhans:
In your letter submitted on November 14, 2016, you requested a tariff classification ruling. Descriptive literature and product samples were submitted along with your request. The samples were examined and disposed of.
The subject merchandise is described as a “Seed Pod” growing kit which consists of five components: a seed sachet, a wood and moss pulp growing cup/pot, a coconut fiber growing mat, a small plastic plant identifier stake and a printed paper sleeve. Each seed sachet will contain two to five seeds of a single plant species from one of the following twenty varietals; Basil, Arugula, Dill, Mesclun Lettuce, Cherry Tomato, Paprika, Radish, Parsley, Spinach, Carrot, Thyme, Beet, Cress, Coriander, Cucumber, Eggplant, Fennel, Broccoli, Zucchini and Green Beans. All five components are assembled and packaged together at the suppliers location in Poland. The complete “Seed Pod” growing kit is packaged with a mix of twenty other varietals, placed in a plastic tray designed specifically for use with the merchandise and packed into a master carton. A total of four seed pods per varietal will be packed into the master carton for resale at the time of importation into the United States.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI), taken in order. The term "sets" is discussed in GRI 3(a). GRI 3(a) provides that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods. The instant product consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (growing herbs and vegetables). Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the “Seed Pod” growing kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. To be classified at GRI 3(b), the set must be classifiable as if the set consisted of the one article which gives the whole its essential character, insofar as this criterion is applicable. The Explanatory Notes indicate that the characteristic which gives the set its essential character may include the quantity, weight or value or role the component plays in the set. The characteristic which gives the “Seed Pod” growing kit its essential character are the seeds. However, there are twenty different varietals of seeds in question, eleven of which, if imported separately, would be classified under statistical subdivision 1209.91.8090, and the remaining nine would each be classified in their own individual statistical subdivision within heading 1209. However, the essential character of the “Seed Pod” growing kit is imparted by the eleven items classified under statistical subdivision 1209.91.8090 due to their predominance by quantity in the set.
The applicable subheading for the “Seed Pod” will be 1209.91.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seeds, fruits and spores of a kind used for sowing: Other: Vegetable seeds: Other: Other. The rate of duty will be 1.5¢/kg.
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 https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division