CLA-2-68:OT:RR:NC:N1:128
Mr. Tao Wen
Hangzhou Junction Import and Export Co., Ltd.
5959 Maple Ave Dallas, TX 75235
RE: The tariff classification of a growing medium from China.
Dear Mr. Wen:
In your letter dated October 11, 2023, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a “Sponge Model,” item number 10083343. Samples were submitted with your ruling request and will be retained by this office.
From the information you provided, the Sponge Model consists of 48 percent by weight expanded natural vermiculite, 45 percent by weight polyurethane, and 7 percent by weight controlled-release fertilizer. It is designed as a growth medium for seeds. The Sponge Model measures approximately 2 inches high by 1.3 inches in diameter at its widest points. The top of the Sponge Model features a divot for seed placement, while the bottom features a removable plug. The fertilizer, which is in pellet form, is stored in the hollow core of the Sponge Model.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. The Sponge Model is constructed of different materials that are classified in different headings. As such, it is a composite good, and is not classifiable in accordance with GRI 1.
GRI 3(b) provides that composite goods shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of a composite good may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The expanded vermiculite component provides the essential character of the Sponge Model.
The applicable subheading for the Sponge Model, item number 10083343, will be 6806.90.0090, HTSUS, which provides for “Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812, or of chapter 69: Other: Other: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6806.90.0090, 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., 9903.88.03, in addition to subheading 6806.90.0090, HTSUS, listed above.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division