The product at issue is identified as the Niwa One, a self-contained, fully automated hydroponic growing system. Intended for indoor use, the Niwa One growing system incorporates LED lights, temperature and humidity sensors, an irrigation system, and plastic molds that enable a user to grow vegetables, flowers, and ornamental plants in a household or school environment. The Niwa One has the ability to connect to a WiFi network, and a user can monitor the environmental conditions of the Niwa One and the status of the plants within by means of a downloadable Niwa smartphone app. The standard Niwa One measures approximately 35" (H) by 19" (W) by 8" (D), though the exact dimensions may vary depending on the model purchased. Based on the information provided, the Niwa One serves a function similar to that of the hydroponic garden system described in New York Ruling Letter N269810, dated November 12, 2015.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N293074