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NY N009704




May 3, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Mr. Danny Loza
Norman G. Jensen Inc.
555 E. Ocean Blvd #225
Long Beach CA 90802

RE: The tariff classification of a plastic planter with lighting and timer from China

Dear Mr. Loza:

In your letter dated April 12, 2007, on behalf of Prominence Décor Inc., you requested a tariff classification ruling.

The submitted illustrations depict three different versions of an item identified alternatively as an indoor garden or a counter top spice garden. Each of the three items is a planter that is made of plastic material. The illustrations depict the items as follows:

One version has two removable plastic trays that fit into a plastic bowl. Soil will be placed in these trays. There is a timer that is situated in a protrusion that is on one side of the bowl. Two adjustable arms extend upward from the bowl and at the top end of each of the two arms there is a plastic hood, under which there is a lighting fixture with a socket that will each take a compact fluorescent bulb.

The second version has three plastic plates that are situated on a plastic tray. Soil will be placed in these plates. There is a timer that is situated in a protrusion that is on one side of the tray. One adjustable arm extends upward from the tray and at the top end of the arm is a plastic hood, under which there is a lighting fixture with a socket that will take a compact fluorescent bulb.

The third version has one plate that is situated on a plastic base. Soil will be placed in the plate. There is a timer that is situated in the base. An arm that is not adjustable extends upward from the plate and at the top of the arm is a plastic hood, under which there is a lighting fixture with a socket that will take a compact bulb.

The timer in all three versions is a simple alarm timer with no software. It can be set to beep at selected time intervals, to remind the user to add water and/or nutrients. It can also be set to turn the light off and on at selected time intervals. Soil and light bulbs are not included. Although you originally claimed that it is possible that the importations will include seeds, you subsequently informed this office that seeds will not be included.

Each of these items is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The light and the timer are options that the buyer can choose to use or not. Therefore, it is the opinion of this office that the plastic planter provides each of these items with the essential character, within the meaning of GRI 3(b).

The applicable subheading for the indoor garden or counter top spice garden 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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