The Product
- A seed germination kit called the KAN System, made for germinating plant seeds.
- Polypropylene plastic canister assembly: body, lid, strainer and a removable partition divider for up to 8 seed varieties.
- Also included: a far-infrared heat pad with controller, tweezers with a dibber end, three cellulose filter papers, a laminated partition chart with marker, and a cotton storage bag.
- The canister is a static plastic article placed on a flat surface. The heat pad is optional and the user places it beneath the canister.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| KAN System germination kit | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
CBP found the canister, where the seeds germinate, is a static article of plastic with no mechanical features or thermal equipment of its own. The heat pad is optional, and the kit works for germination without it. Under the Explanatory Notes to heading 8436, a germination chest without such equipment is classified by its material, so the canister is an article of plastic.
CBP then applied General Rule of Interpretation 3(b) to the set: the plastic canister gives it its essential character, so it sets the classification for the whole kit. As an article of plastic not more specifically described elsewhere, the kit falls on the line for other articles of plastics.
Headings CBP ruled out
- Heading 8436, horticultural machinery including germination plant: That heading covers germination plant only when fitted with mechanical or thermal equipment (the Explanatory Notes name pumps, motors and fans). CBP found the canister is fitted with neither.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a kit for germinating plant seeds?
- Is the canister where the seeds germinate made of plastic?
- Is the canister a plain container with no mechanical parts or heating built in?
- If it includes a heat pad, is the pad optional and does the kit work without it?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.90.9989 | ✓ Still in the schedule | Heading 3926 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N360638, a decorative craft activity kit, is on the same line. The others in the list are also kits: N341495 (educational), N334271 (craft supply), N324652 (egg wrap), N346713 (jewelry display), N302858 (locker accessories), N258786 (hair) and N238125 (emergency).
- N341495August 19, 2024Educational kit from China3926.10.0000, 3926.90.9989, 4811.41.2100, 4819.40.0040, 8513.10.2000, 9608.20.0000
- N334271August 3, 2023Craft supply kit from China3926.90.3500
- N324652March 29, 2022Egg wrap kit from China3926.90.9985
- N346713March 24, 2025Jewelry display kit from China3926.90.9989
- N360638May 4, 2026Decorative craft activity kit from China3926.90.9989
- N302858February 27, 2019Locker accessories kit from China3926.10.0000, 3926.90.9990, 8505.19.3000, 9608.00.0020, 9610.00.0000
- N258786November 25, 2014Hair kit from China3926.90.9980, 4202.92.9060, 5609.00.4000, 6117.80.8500, 9615.11.4000, 9615.90.3000
- N238125March 7, 2013Emergency kit from China3304.30.0000, 3307.90.0000, 3401.19.0000, 3402.20.1100, 3919.90.5060, 3926.90.9980, 4202.92.4500, 7319.90.1000, 7326.90.8588, 8203.20.2000, 9603.30.6000, 9615.90.3000, 9616.20.0000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N354579 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms