The tariff classification of an indoor plant fountain (wooden planter with electric pump) from Germany.
Issued October 16, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9840
Headings: 4421
GRI rules applied: GRI 3(b)
Product description
In response to our request for additional information, you forwarded photographs and a value breakdown from the manufacturer (Floralis GMBH, Germany), which were received here on September 28, 1995. The product in question is described as an indoor plant fountain for homes, offices, shops, restaurants, hotels, waiting rooms, home gardens, etc. It consists of a dodecagonal flower box or planter (made of solid varnished wood side panels and a chipboard bottom) containing a plastic liner, a plastic bucket with submerged electric pump, and a "sprinkle stone." Four castors are also included to make the filled box easy to move. No soil or plants are included. Each unit will consist of the above-described components packed together in a single, corrugated cardboard carton. The details you provided with respect to the components are as follows: > Wooden plant pot, 20" (diameter) x 10" (height); net weight 14.5 lbs.; value USD 48.00 > Plastic liner, 18" (diameter) x 9" (height); net weight 9 lbs.; value USD 4.00 > Plastic bucket (1.3 gal.) with cover, 10" high x 9" wide; net weight 0.8 lb.; value USD 1.25 > Submerged pump (110 V, 60 cycles) w/upward pipe and 5-stage output regulator; net weight 9 lbs.; value USD 5.00 > Sprinkle stone (real stone), 5" wide x 8" high; net weight 4.5 lbs.; value USD 4.50 > 4 Castors (metal/plastic) net weight 0.4 lb.; value USD 1.50 > Cardboard packing materials (inner, plus outer carton) value USD 3.00 We find that the planter/fountain is a composite good encompassed by General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS). The wood component, in light of its predominance in terms of weight, bulk, value and appearance, imparts the essential character of the overall article. Accordingly,
CBP rationale
the applicable subheading for the "indoor plant fountain" will be 4421.90.9840, HTS, which provides for other (non- enumerated) articles of wood.
Full text
NY 815143 October 16, 1995 CLA-2-44:R:N4:230 815143 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Ms. Patricia Vasquez Radix Group International, Inc. 1230 Eagan Industrial Road, Suite 160 Eagan, MN 55121 RE: The tariff classification of an indoor plant fountain (wooden planter with electric pump) from Germany. Dear Ms. Vasquez: In your letter dated June 16, 1995, on behalf of Menard, Inc. (Eau Claire, WI), you requested a tariff classification ruling. In response to our request for additional information, you forwarded photographs and a value breakdown from the manufacturer (Floralis GMBH, Germany), which were received here on September 28, 1995. The product in question is described as an indoor plant fountain for homes, offices, shops, restaurants, hotels, waiting rooms, home gardens, etc. It consists of a dodecagonal flower box or planter (made of solid varnished wood side panels and a chipboard bottom) containing a plastic liner, a plastic bucket with submerged electric pump, and a "sprinkle stone." Four castors are also included to make the filled box easy to move. No soil or plants are included. Each unit will consist of the above-described components packed together in a single, corrugated cardboard carton. The details you provided with respect to the components are as follows: > Wooden plant pot, 20" (diameter) x 10" (height); net weight 14.5 lbs.; value USD 48.00 > Plastic liner, 18" (diameter) x 9" (height); net weight 9 lbs.; value USD 4.00 > Plastic bucket (1.3 gal.) with cover, 10" high x 9" wide; net weight 0.8 lb.; value USD 1.25 > Submerged pump (110 V, 60 cycles) w/upward pipe and 5-stage output regulator; net weight 9 lbs.; value USD 5.00 > Sprinkle stone (real stone), 5" wide x 8" high; net weight 4.5 lbs.; value USD 4.50 > 4 Castors (metal/plastic) net weight 0.4 lb.; value USD 1.50 > Cardboard packing materials (inner, plus outer carton) value USD 3.00 We find that the planter/fountain is a composite good encompassed by General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS). The wood component, in light of its predominance in terms of weight, bulk, value and appearance, imparts the essential character of the overall article. Accordingly, the applicable subheading for the "indoor plant fountain" will be 4421.90.9840, HTS, which provides for other (non- enumerated) articles of wood. The rate of duty will be 4.7%. This ruling is being issued under the provisions of Section 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) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
Application for Further Review of Protest Number 3004-02-100101; Pallet Components; Heading 4407; Heading 4415
The tariff classification of finger-jointed and/or edge-glued sawn wood used in door manufacturing, from Canada.
The tariff classification of edge-glued finger-jointed wood panels from China
The tariff classification of a two ply meranti panel from Malaysia and a three ply blockboard panel with outer layers of fiberboard from Indonesia
The tariff classification of small wooden flagpoles from China.
The tariff classification of wood caskets from Canada
The tariff classification of a wood and sisal pet bird toy from China
The tariff classification of wood and rawhide pet bird toys from China
The tariff classification of piano soundboard stock (edge-glued wooden panels) and rib stock (lumber) from Japan or Germany.
The tariff classification of a miniature “Zen Garden” with sound recording and golf motif, from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →