CLA-2-84:OT:RR:NC:N1:105
Tamara Cody Totam Ltd. 40 Adelaide Road Surbiton KT6 4SS United Kingdom
RE: The tariff classification of a hydroponic planter system from China
Dear Ms. Cody:
In your letter dated March 7, 2024, you requested a tariff classification ruling. Descriptive literature was provided for our review.
The item under consideration is described as the totam planter, which is a modular hydroponic system used for growing a variety of plants indoors (fruit, vegetables, microgreens, herbs, flowers, succulents, etc.). The automated watering and lighting systems can be controlled manually via a user interface on the product or wirelessly via a custom-built smartphone app. The product is made of plastic (acrylonitrile butadiene styrene, nylon, and polyethylene terephthalate), metal (aluminum and stainless steel), bamboo, silicone, and electrical components. The planter features an automated watering system, which uses a pump in the base to deliver nutrient water to the upper most plants before trickling down to the lower plants. Automated LED lights stimulate growth via an LED bar that can be manually positioned to support plants of varying heights. The grow pods are placed in vertical and horizontal modules, which include reusable pot inserts with lids.
In your submission, you indicate that the totam planter is imported unassembled, in the form of a kit, that is packaged and shipped together. The kit contains all of the components of the complete totam planter including the fully functional common base, watering and lighting systems, and plant modules. As each kit contains all of the components that comprise a complete system, it will be classified as a complete growing system entered unassembled, in accordance with General Rule of Interpretation 2(a).
As you suggest in your letter, the applicable subheading for the totam planter will 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. 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, 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 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division