CLA-2-39:OT:RR:NC:N4:415
Mr. Chris T. Lascano
Associated Feed & Supply Co.
5313 West Main Street
Turlock, CA 95382
RE: The tariff classification of a plastic stake from Vietnam.
Dear Mr. Lascano:
In your letter dated May 25, 2018, you requested a tariff classification ruling on a plastic stake.
A sample was provided with your submission and will be returned separately.
This article is identified as the “SweepStake.” It is injection molded from black UV resistant polypropylene. It is 15 inches in length, two inches wide, and weighs 69 grams.
The “SweepStake” is intended to temporarily hold drip irrigation hoses off the ground while almonds are mechanically shaken from the trees, mechanically swept into rows, and then picked up from the ground. The “SweepStake” keeps the almonds from getting trapped by the drip irrigation lines. After the harvest, the irrigation hoses are removed from the “SweepStake” and placed back on the ground.
In your request, you stated that you believe this article should be classified under subheading 9817.00.5000, Harmonized Tariff Schedule of the United States (HTSUS). Please refer to Headquarters ruling 963840, dated July 21, 2000, for further discussion on this classification.
In pertinent part, “[t]o fall within this special classification a three part test must be met. First, the articles must not be among the long list of exclusions to heading 9817, HTSUSA, under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUSA. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the merchandise must meet the conditions required under 19 C.F.R. 10.133. (See HQ 950674, dated January 30, 1992).”
The first part of the test is to determine whether the “SweepStake” is excluded from heading 9817, HTSUS. This stake is classifiable in heading 3926, HTSUS. The only exclusion within this heading is subheading 3926.90.30, which provides in part, for parts of yachts or pleasure boats. As this subheading would not apply, the first part of the test is satisfied.
The second part of the test calls for the “SweepStake” to be included within the terms of the heading as required by GRI 1. This article must be “machinery”, “equipment” or “implements” used for “agricultural or horticultural purposes.” As this stake is intended to hold the drip irrigation lines while almonds are harvested, the product can be deemed useful for agricultural or horticultural purposes. Therefore, the requirements for the second part of the test are satisfied. The third part of the test is that the requirements of 19 C.F.R. 10.131 through 10.139 be met. If these actual use requirements are satisfied, the third part of the test will be met.
As this polypropylene stake is considered an article of plastic and is not more specifically provided for elsewhere, the applicable subheading for the “SweepStake” will be 3926.90.9996, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. However, the merchandise under consideration is eligible for duty free treatment under subheading 9817.00.5000, HTSUS, provided the actual use requirements set forth in 19 C.F.R. 10.131 through 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division