CLA-2-67:OT:RR:NC:N4:415
Mr. Robert D. Stang
Husch Blackwell, LLP
750 17th Street Northwest, Suite 900
Washington, DC 20006-4675
RE: The tariff classification of a plastic aquarium plant from China.
Dear Mr. Stang:
In your letter dated March 1, 2019, you requested a tariff classification ruling on behalf of your client, Spectrum Brands Pet Group, Inc.
Two samples were submitted and will be returned separately. One of the samples, the plant with pink leaves, was marked: “Sample plastic aquarium plant for comparison purposes only. NOT SUBJECT TO RULING REQUEST.” This product will not be ruled upon.
The merchandise in question is described as a plastic aquarium plant. The sample provided had a retail tag listing this item as “GloFish Cycle Plant Purple/Green Med.” The plastic plant components consist of a number of luminescent plastic leaves in neon green and purple, which are intended to glow when exposed to a blue LED light. The plastic leaves are fitted onto green plastic stems to create the plastic plant component. The plastic leaves and stems are produced through an injection molding process. The base is composed of gravel and epoxy “rock substrate,” which weighs the plant down in the aquarium. This component is produced through a molding process whereby the gravel and epoxy are combined in a mold and removed from the mold in a semi-hardened state. Per your submission, the stem of the plastic plant component is inserted into the base, which thereafter fully hardens. You indicate that prior to the base fully hardening, the plant remains secure and upright in the base.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. In this office’s opinion, the plastic artificial foliage imparts the essential character to this product within the meaning of GRI 3(b) as it predominates over the gravel and epoxy base.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. The ENs to heading 6702 state, in relevant part that the heading covers: “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” This product meets these requirements and classification within heading 6702 is appropriate.
GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading. GRI 6 states that such classification is determined by the terms of the subheadings, and any related subheading notes and, mutatis mutandis, by GRI 1 through 5, on the condition that only subheadings at the same level are comparable.
Subheading 6702.10.20, HTSUS, provides for plastic foliage, “[a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” With this article, the leaves are snapped onto the stem using a post, which is part of the stem, that locks into a loop at the base of a bunch of foliage. As binding, gluing or similar methods were not used, but rather assembly by fitting into one another, this subheading would not apply.
The applicable subheading for the plastic aquarium plant, marked “GloFish Cycle Plant Purple/Green Med,” will be 6702.10.4000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [o]ther, including parts.” The column one, general rate of duty is 3.4 percent ad valorem.
With regard to the applicable rate of duty, this subject artificial plant is also provided for in HTSUS heading 9902. HTSUS subheading 9902.14.68, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[f]oliage and flowers of plastics, representing desert or
underwater plants, each inserted directly into a base or suction cup, measuring not over 20.32 cm in height, not assembled by gluing or similar means or by binding with flexible materials such as wire, paper, textile materials or foil; the foregoing presented put up for retail sale as goods designed for a
household terrarium or aquarium (provided for in subheading 6702.10.40).” This product meets the prerequisites of this tariff provision. Accordingly, this plastic aquarium plant is entitled to beneficial treatment under HTSUS subheading 9902.14.68. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
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 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