The tariff classification of plant stands from Taiwan.

NY 881632 January 6, 1993 CLA-2-94:S:N:N8:233 881632 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, Pennsylvania 16366-0001 RE: The tariff classification of plant stands from Taiwan. Dear Ms. Bonace: In your letter dated December 23, 1992, you requested a tariff classification ruling. The furniture item is a triple tier plant stand. The sample received is constructed of vinyl coated steel and has three shelves which are 4-3/8" deep. The dimensions are 28" high x 24- 1/2" wide x 16-1/2" deep. The plant stands will be imported and sold unassembled and are designed for placing on the floor or ground. The sample you submitted will be returned under separate cover. The applicable subheading for the vinyl coated steel plant stands will be 9403.20.0020, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other furniture and parts thereof, other metal furniture, other. The rate of duty will be 4 percent ad valorem. 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