CLA-2-07: RR: NC: 2:231 R02107
Ms. Jill Stavos
Target Customs Brokers, Inc.
Import Dept. CC-3315
33 South 6th Street
Minneapolis, MN 55402
RE: The tariff classification of seeds planted in vermiculite from Taiwan.
Dear Ms. Stavos:
In your letter dated June 09, 2005, on behalf of your client Target Stores
you requested a tariff classification ruling.
The three items are described as follows:
“Flower Power” (style no. 61968) is a metal container with a top rim plastic lid and a metal pull top lid. The contents of the container are 95 percent vermiculite (growing medium) and 5 percent seeds. These seeds include Sunflower (Helianthus Annuus), Dahlia (Dahlia Hybrida), Petunia (Petunia Hybrida), Viola (Viola Wittrockiana) and Zinnia (Zinnia Elegans) but only one seed type per container. The bottom of the can has an opening similar to a “pop can” that can be opened after watering to let out extra water and the top rim plastic lid can be attached to bottom rim of the container to catch the extra water.
The applicable subheading for “Flower Power” (style no. 61968) with Petunia seeds will be 1209.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for seeds, fruits and spores of a kind used for sowing, seeds of herbaceous plants cultivated principally for their flowers, Petunia. The rate of duty will be 1 cent per kilogram.
The applicable subheading for “Flower Power” (style no. 61968) with Sunflower seeds, Dahlia seeds, Viola seeds and Zinnia seeds will be 1209.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for seeds, fruits and spores of a kind used for sowing, seeds of herbaceous plants cultivated principally for their flowers, other. The rate of duty will be 1 cent per kilogram.
“Magic Egg” (style no. 61975) is a clear plastic cup type container with a metal pull top lid containing one fake egg made of acrylic and a fake nest made of raffia. The acrylic egg contains vermiculite and one bean seed (Canavalia Ensiformis). After placing water in the plastic container containing the acrylic egg, the bean plant will sprout from the egg cavity in 7-10 days.
“Magic Bean” (style no. 61961) is a metal type container with a top rim plastic lid and a metal pull top lid. The contents of the container are vermiculite and one bean seed (Canavalia Ensiformis). The bottom of the can has an opening similar to a “pop can” that can be opened after watering to let out extra water and the top rim plastic lid can be attached to bottom rim of the container to catch the extra water. After watering, the bean plant will sprout in 7-10 days.
The applicable subheading for the “Magic Egg” and “Magic Bean” will be 0713.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for dried leguminous vegetables, shelled, whether or not skinned or split…other…seeds of a kind used for sowing. The rate of duty will be 1.5 cents per kilogram.
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 Web site 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 Thomas Brady at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division