CLA-2-39:RR:NC:SP:222 D80442
Mr. Thomas J. Garibaldi
Schmidt, Pritchard & Co., Inc.
P. O. Box A66605
Chicago, IL 60666
RE: The tariff classification of a plastic plant sitter/ceramic water
sensors from Israel and water sensors from China.
Dear Mr. Garibaldi:
In your letter dated June 25, 1998, on behalf of your client Cobraco Mfg.,
Inc., you requested a tariff classification ruling.
The submitted sample is identified as item #6000, a "Plant Sitter", which
is a self-watering plant irrigator. This item is made almost entirely of
plastic and is used to continually water house plants. The irrigator appears to
function by wicking action. The "Plant Sitter" includes a water sensor. When
imported together, the plant sitter with water sensor is considered a set. The
plastic plant sitter being the essential character.
Two water sensors will also be imported separately. The first sensor, is
made of ceramic material and identified as item #6001. The second water sensor
is identified as item #WW-100, "Wormie". This product is made of specially
coated terra cotta that absorbs water. When the plants are adequately watered,
Wormie's color will be dark terra cotta. As the plants dry out, Wormie's color
will become lighter.
The applicable subheading for the "Plant Sitter", imported with water
sensor, will be 3924.90.5500, Harmonized Tariff Schedule of the United
States(HTS), which provides for tableware, kitchenware, other household
articles...of plastics: other, other. The rate of duty will be 3.4 percent ad
valorem.
The applicable subheading for the ceramic water sensor, will be
6914.90.8000, HTS, which provides for statuettes and other ornamental ceramic
articles: other ceramic articles: other: other. The rate of duty will be 6.1
percent ad valorem.
The applicable subheading for the wormie water sensor will be 6913.90.5000,
HTS, which provides for statuettes and other ornamental ceramic articles: other:
other: other. The rate of duty will be 6.2 percent ad valorem.
Machinery, equipment and implements to be used for agricultural or
horticultural purposes are provided for under the special classification
provisions of subheading 9817.00.5000, HTS. Upon the submission of actual use
certification as provided for in section 10.131-139 of the Customs Regulations,
(CR) the "Plant Sitter" plant irrigator would be classifiable in subheading
9817.00.5000, HTS, and would be free of duty.
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 Alice Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division