NY 892189 - The tariff classification of Y Stakes from England. - United States International Trade Commision Rulings

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NY 892189

November 26, 1993

CLA-2-76:S:N:N3:115 892189

CATEGORY: CLASSIFICATION

TARIFF NO.: 7616.90.0080

Mr. K.C. Sheehan
Garden Works, Inc.
10632 N.E. 9th Street
Bellevue, WA 98004

RE: The tariff classification of Y Stakes from England.

Dear Mr. Sheehan:

In your letter dated October 31, 1993, you requested a tariff classification ruling.

The subject items are Y-Stakes. They are varying sized plant supports, all the same design, made from 3/8" powder coated aluminum rods and two 11 gauge green PVC coated wire arms topped at the ends. Y-Stakes are sized specifically at one foot, two feet and three feet and will be used in the gardening marketplace commercially throughout the United States for supporting plants. Y-Stakes weigh approximately 3/4 of a pound each. Some of its uses are as follows:

1) Bends into a fork to support a single heavy bloom 2) Holds leaning plants away from walkways and grass edges 3) Trains climbing vines in early stages of growth 4) Circles the arms to surround bushy plants

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the aluminum stakes impart the essential character.

The applicable subheading for the Y-Stakes will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.7% ad valorem.

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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