CLA-2-84:OT:RR:NC:N1:105
Arlen T. Epstein
Senior Manager- International Tax, Customs & Int’l Trade Services
BDO USA, LLP
622 Third Avenue
New York, NY 10017
RE: The tariff classification of a hydroponic growing system from China
Dear Mr. Epstein:
In your letter dated November 30, 2022, on behalf of your client, Lettuce Grow by TFP, LLC, you requested a tariff classification ruling. Descriptive literature was provided for our review.
The merchandise under consideration is described as the Lettuce Grow Farmstand with Lights, which is a self-watering, self-fertilizing hydroponic growing system designed for growing fruits and vegetables. The product features a round plastic base and plastic stackable modules, which each contain six ports. The system utilizes seedling pods that fit into cups that click into the ports located on each level. The Farmstand includes an electrical submersible water pump which is placed in the base and attaches to a vertical threaded PVC rigid pipe. The plastic pipe can be increased in height by attaching additional lengths of pipe depending on the number of stackable modules. Water stored in the base is pumped through the pipe to a diffuser affixed to the pipe located at the top module. Water flows down the inside of the unit from the diffuser and runs over the roots of the plants via specific irrigation holes. The water pump is controlled by an analog timer. The lights (glow rings) included with this model provide the ability to grow fruits and vegetables indoors but are not essential when the Farmstand is used outdoors. The Farmstand is available in five sizes ranging from one that holds 12 plants and stands 3 feet 8 inches high to one that holds 36 plants and stands 6 feet 1 inch high. Each Farmstand setup is 1 foot 10 inches in diameter.
In your letter you suggest the applicable subheading for the Lettuce Grow Farmstand with Lights to be 8424.82.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Agricultural or horticultural: Other.” We agree. The general rate of duty will be 2.4% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 8424.82.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8424.82.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division