NY 0855222 - The tariff classification of Hydroculture Set from West Germany - United States International Trade Commision Rulings

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NY 855222
Sep 05 1990

CLA-2-68:S:N:N1:236 855222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5000 6806.20.0000 9026.10.6000 9817.00.5000

Ms. Dorothea Reimling-Richfield
New World Hydrokutur
P.O. Box 238
Pittsford, N.Y. 14534

RE: The tariff classification of Hydroculture Set from West Germany

Dear Ms.Reimling-Richfield:

In your letter dated August 1, 1990 you requested a tariff classification ruling.

The prospective import, hydroculture sets consists of the following:

1. Lecaton pebbles--(L-E-C-A "Light Expanded Clay Aggregate") are clay pebbles. This is special clay which has the capacity or ability to expand when heated at 1200 degrees Celsius (2192 degrees F).

2. Pergulator--This indicator is made of plastic and has the task to control the water level in the planter pot.

3. Culture Pot--Culture pots are specially designed plastic containers which hold the plant, clay pebbles, and water level indicator. They are designed with slots in the side and bottom to allow aeration of the roots as well as allow the roots to grow out of the culture pot. A depression in the bottom of the pot serves to hold a nutrient battery (fertilizer).

4. Plant container--The plant container is the outer plastic pot which will hold the culture pot.

You indicate in your letter that the above items will be imported in sets and in bulk quantities.

There is no eo nominee provision for this Hydroculture Set. Under the General Rules of Interpretation [3(b)] Customs must determine which component listed above conveys the essential character to the set. It is our opinion that the expanded clay pellets gives the set its character.

The applicable subheading for the Hydroculture Set (put up for retail sale) will be 6806.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for exfoliated vermiculite, expanded clays, foamed slag, and similar expanded mineral materials. The rate of duty will be 4.9 percent ad valorem.

When the components of the hydroculture set are imported in bulk (not put up for retail sale) they are classified as follows:

Item Classification Duty

Lecaton pebbles (expanded clay) 6806.20.0000 4.9% ad valorem

Pergulator 9026.10.6000 4.7% ad valorem

Culture pots & plant containers 3924.90.5000 3.4% ad valorem

The pergulator, culture pots, and plant containers when imported in bulk may be entered free of duty under HTS 9817.00.5000 which provides for machinery, equipment, and implements to be used for agricultural or horticultural purposes. The importer must meet the requirements of Customs Regulations 10.131-10.139 (providing actual use certification) to benefit from the free provision of HTS 9817.00.5000.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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