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NY D80442


August 10, 1998

CLA-2-39:RR:NC:SP:222 D80442

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 6913.90.5000; 6914.90.8000;9817.00.5000

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,


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