CLA-2-69:OT:RR:NC:N4:422
Ms. Sheri L. Breit
Buscemi Co, Intl LLC
PO Box 88065
Los Angeles, CA 90009
RE: The tariff classification of a porcelain planter with seed pads from Germany
Dear Ms. Breit:
In your letter dated August 7, 2017, on behalf of Eastside Impex GmbH, you requested a tariff classification ruling.
The submitted sample is identified as a seed pad kit. The item is comprised of a porcelain planter, two seed pads, a stainless steel vented tray and two paperboard covers. The planter is rectangular in shape and measures approximately 6¾” by 5” by 2¼” in height. The name “HEIMGART” is molded into the interior bottom of the planter. The stainless steel tray is also rectangular in shape and measures approximately 6¾”L x 4¼” by 1” in height. The two seed pads will each contain one type of the following seeds; mustard, broccoli, red cabbage, cress, arugula, or radish. Additional seed pads will be available for purchase separately.
The planter is designed to be filled with water up until the water level reaches a marking molded into the interior wall. The tray is then fitted into the planter and the two seed pads are fitted onto the tray. Each seed pad is attached to a knitted fabric that extends past the pad so that when the pad is placed on the top of the tray, the fabric hangs down into the water. The two paperboard covers are then fitted over the top of the planter, as the seed pads can only germinate in darkness. The growing microgreens will push the covers out of the way as they sprout.
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods."
Once the microgreens are consumed, additional seed pads will be purchased and used with the imported planter and tray. The planter accounts for more than twice the value, bulk and weight of the tray. It is therefore the opinion of this office that the porcelain planter provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the seed pad kit will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other: other. 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 https://hts.usitc.gov/current.
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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division