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NY 888815

August 26,1993

CLA-2-39:S:N:N6:343 888815


TARIFF NO.: 3924.90.5500

Ms. Carol A. Garrity
Garrett Hewitt International
704 Oak Grove Avenue
Menlo Park, CA 94025

RE: The tariff classification of a plant irrigator from Taiwan.

Dear Ms. Garrity:

In your letter dated July 27, 1993, you requested a tariff classification ruling.

You have submitted a sample of an item called a "Home Alone" plant irrigator. It is made almost entirely of plastic and is used to continually water house plants. The irrigator appears of function by wicking action. You state that you believe it should be classified in heading 8424. Your sample is being returned as you requested.

Heading 8424 would not apply because this is not a mechanical appliance for projecting, dispersing or spraying liquids.

The applicable subheading for the plant irrigator will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 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 9817.00.50 HTS. Upon the submission of actual use certification as provided for in section 10.131-139 of the Customs Regulations, (CR) the "Home Alone" plant irrigator bags would be classifiable in subheading 9817.00.50, HTS and would be free of duty. A copy of CR 10.131- 139 is enclosed.

You also inquire about marking. The irrigator should be marked with the country of origin in such a way as to be readily visible to the ultimate consumer. If any U.S. place name appears on the packing, the country of origin must be in close proximity and in letters at least as large as the U.S. place name.

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.


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