CLA-2-12:OT:RR:NC:N2:232
Michael Mason
LTD Commodities LLC
2800 Lakeside Drive
Bonnockburn, IL 60015
RE: The tariff classification of “HWG” Self Water Herb Growing kit from China
Dear Mr. Mason:
In your letter dated September 9, 2018 you requested a tariff classification ruling.
The subject merchandise is a “HWG” Self Water Herb Growing kit. The set includes a glass mason jar, growing medium roseite, plant food, coco pith, seeds, nylon wick, plastic net pot and a coco basket. The set is available in five styles which include either basil, oregano, parsley, sage or thyme seeds. The sets allow the user to grow herbs year round in their home in areas where it can be exposed to sunlight. A sample of the product was submitted along with your request. The sample will be retained by this office.
The “HWG” Self Water Herb Growing kit meets the definition of a set, classifiable by the component which gives the set its essential character. The Explanatory Notes to the HTSUS, GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The seeds form the essential character of the kits because without them the kits would serve no purpose. See HQ ruling 953946.
The applicable subheading for the “HWG” Self Water Herb Growing kit will be 1209.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seeds, fruits and
spores of a kind used for sowing: Seeds of herbaceous plants cultivated principally for their flowers: Other. The general rate of duty will be 1 cent per kilogram.
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 the 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 website 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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division