NY 863459: The tariff classification of an indoor window garden kitfrom Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 863459

                                   June 06, 1991


CLA-2-44:S:N:N1:230 863459  

CATEGORY:  Classification

TARIFF NO.: 4420.90.8000

Mr. Ed Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, NY   12919-9703

RE:  The tariff classification of an indoor window garden kit
from Canada


Dear Mr. Baker:

     In your letter dated May 15, 1991 you requested a tariff
classification ruling on behalf of your client, Seracon Products
of Montreal, Canada.         
     The ruling was requested on an indoor window garden kit
produced by your client.  A sample was submitted.  It is a
complete planting kit consisting of a pine planter, seeds and the
growing medium.  The items are retail packed together in a
variety of garden types containing different seeds.  The
submitted sample is the aromatic herb selection which contains
basil, dill and rosemary seed packets.  The growing medium
consists mainly of peat moss with vermiculite and fertilizers. 
The planter is a small open crate made of pine and measuring 11
inches long by 3 inches wide by 4 inches high.  It is designed to
be placed on other furniture or on a window sill.  The crate is
similar to other containers used to store cassette tapes or other
things.  A plastic liner is inserted inside the crate to make it
more suitable as a planter. 

     The planting kit constitutes a set for tariff classification
purposes.  The essential character of the set is imparted by the
wooden planter container which exceeds the other components in
value and in bulk and which is the most durable of the
components.

     The applicable subheading for the indoor window garden kit
will be 4420.90.8000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other wooden articles of
furniture not falling within chapter 94. The rate of duty will be
5.1 percent ad valorem.   



     Goods classifiable under subheading 4420.90.8000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.5 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.

     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.


                                   Sincerely,


                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport