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NY F83234

February 28, 2000

CLA-2-44:RR:NC:2:230 F83234


TARIFF NO.: 4420.90.8000

Ms. Laura Yeager
IKEA Wholesale US, Inc.
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a mini greenhouse kit and a flower box from Vietnam; sets, GRI 3(b)

Dear Ms. Yeager:

In your letter dated February 8, 2000 you requested a tariff classification ruling.

The ruling was requested on a mini greenhouse kit and a flower box. Samples and a promotional brochure were submitted.

The mini greenhouse kit consists of a greenhouse style container with two planter pots, a watering can, garden tools, plant markers and support sticks. All the components are marketed, packaged and sold together as a set.

The largest and most expensive component is the container. The container has a flip open hinged top and a removable metal tray bottom. The container looks like a box with windows. The prominently visible frame of the container is made of whole bamboo stakes approximately one inch in diameter. The bamboo stakes are grooved down the length and clear polystyrene panes are inserted into the grooves. Additional bamboo stake halves are stapled at intervals across the top and the side panes. The container measures approximately 10 inches high by 20 inches long by 9 inches wide. It is designed to be placed on a counter or table. The container will hold and protect potted plants.

Packed inside the container are the utensils necessary for planting and growing the plants to be held in the container. The planter pots and the watering can are made from hollowed out large diameter bamboo stakes. The plant markers consist of cut discs of bamboo attached to the top of bamboo rods. The support sticks are plain bamboo rods. The garden tools consist of a trowel and a cultivator which have bamboo handles and metal working edges.

The mini greenhouse kit meets the criteria for goods classifiable as sets. The components of the kit consist of articles classifiable in different headings; they are put up together to carry out a specific activity; and, as imported, they are suitable for sale directly to users without repacking.

General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule states that goods put up in sets for retail sale are to be classified as if they consisted of the material or component which gives them their essential character. The component which imparts the essential character of the mini greenhouse kit is the greenhouse container; and the material which imparts the essential character to the container is the bamboo.

Bamboo in the form of large whole or half stakes is not a kind used primarily for plaiting. Articles of bamboo of a woody nature are classifiable in chapter 44 of the Harmonized Tariff Schedule. Chapter Note 6 of chapter 44 states that any reference to “wood” in a heading of this chapter applies also to bamboo and other materials of a woody nature.

The applicable subheading for the mini greenhouse kit will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The rate of duty will be 33-1/3 percent ad valorem. (The column 2 rate applies for Vietnam).

In addition to the mini greenhouse kit, you also requested the classification of a flower box. A sample of the article was submitted. The sample is an open container similar to a large rectangular basket or tray. It measures approximately 18 inches long by 6-1/2 inches wide by 7 inches high. Except for the split bamboo slats on the bottom, the rest of the article is made of whole bamboo stakes which are grooved and drilled and then nailed together. There are openings between the slats on the bottom and between the stakes on the sides. The flower box container is suitable for holding potted plants or other large articles.

The applicable subheading for the flower box will be 4420.90.8000, HTSUSA, as described above for the mini greenhouse kit and with the same rate 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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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