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NY 871173

March 2, 1992

CLA-2-95:S:N:N3D:225 871173


TARIFF NO.: 9503.90.6000, 3926.90.9090,
1209.30.0000, 9801.00.1000

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of a toy watering can and plastic tray from China and flower seeds from the U.S.

Dear Mr. Tomenga:

In your letter dated February 3, 1992, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.
The articles submitted are a plastic toy watering can, a plastic tray and a package of flower seeds made in the U.S. The items are part of a series called "Nature's Watch". The watering can measures approximately 8 cm in height, 16 cm in length and 6 cm in diameter. The can resembles a coiled green garden hose with a twist off yellow spout. The handle depicts a loop of the gardening hose. The can is hollow inside and the spout is designed with several tiny holes for equal distribution of the water.

The plastic tray measures approximately 15 cm in length, 12 1/2 cm in width and 2 cm in depth. The tray is molded with the phrase "My Greenhouse". A small packet of flower seeds, grown and packaged in the U.S, will be imported with the tray in a clear polybag. They will be combined in the U.S. with a clear plastic cover that, when set on the base, resembles a greenhouse. The cover is molded to depict a greenhouse with a door and four holes at the top for ventilation. The top cover measures approximately 10 cm in height, width and length. The intended use of this completed article is to introduce a child to the recreation of gardening.

In its imported condition the "Nature's Watch" items do not constitute a set for classification purposes. They are not imported packed for retail sale. Without the greenhouse cover, there is a plastic tray which can be used for any number of purposes and flower seeds which may be planted anywhere. The cover plays an integral role in identifying the article as a greenhouse. The watering can is the only article which is a toy in its own right. The size, con- struction and limited use of the watering can, clearly indicates that it is designed for the amusement of children.

The applicable subheading for the toy watering can will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the plastic tray will be 3926.90.9090, HTS, which provides for other articles of plastics: other: other. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the flower seeds will be 1209.30.0000, HTS, which provides for seeds of herbaceous plants cultivated principally for their flowers. The duty rate will be 2.2 cents per kilogram.

Provided that the flower seeds are grown and packaged in the U.S. and will not be advanced in value or improved in condition as a result of repackaging, they will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied. The duty rate will be free.

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.


Jean F. Maguire

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