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NY N007514




March 29, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Ms. Tanya Kobilyatsky
Ever-Green Seasons LLC
1011 Adams Street
Denver, CO 80206

RE: The tariff classification of a plastic tree watering system from China

Dear Ms. Kobilyatsky:

In your letter dated February 16, 2007 you requested a tariff classification ruling.

The submitted samples are identified as “Ever-Green Seasons Watering System.” One sample is identified as the “Square Red and Green Design” and the other is identified as the “Round Design.” The Round Design is a model that is actually sold in eight different designs. The submitted sample of this model is the Holly Design.

All models of this item are designed to give the appearance of a Christmas present that is placed under a Christmas tree. Each model consists of a polypropylene container that resembles a gift box in appearance, each with a lid and a bow, and decorated with Christmas decals that are meant to look like wrapping paper. In addition to the container, a five-foot clear PVC tube and a plastic clip are included. The lid, bow and clip are also made of polypropylene. The plastic clip will be attached to a Christmas tree stand (not included in the importation) when in use. The tube will be attached to the clip on one end and to a plastic nozzle-like extension at the bottom of one side of the container on the other end. The container is then filled with water, and the water is siphoned into the Christmas tree stand as needed.

It is your opinion that these items are classifiable either in Chapter 95 as “festive” or under subheading 9817.95.01 as “utilitarian articles of a kind used in the home in the performance of specific religious or cultural ritual celebrations for religious or cultural holidays, or religious festive occasions”. However, we do not agree that these items are correctly classified in either of the provisions that you suggest. Chapter 95 Note 1 (v) excludes articles having a utilitarian function. In addition, in order to be classifiable under subheading 9817.95.01, merchandise must be otherwise classifiable under the subheadings specifically stated in this 9817 provision. The applicable subheading for the instant merchandise is not one of those subheadings so stated.

The applicable subheading for the plastic tree watering system will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articlesof plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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