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C81594 C8 Ruling Active

The tariff classification of a plant stand from the Philippines. Dear Ms. Locke:

Issued November 28, 1997 by U.S. Customs and Border Protection.

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C8 C81594 (November 28, 1997)

Tariff classification

HTS codes: 9403.20.0030

Headings: 9403

Product description

The tariff classification of a plant stand from the Philippines. Dear Ms. Locke:

CBP rationale

The applicable subheading for the plant stand will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other metal furniture; other.

Full text

PD C81594 November 28, 1997 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Ms. Tammy Locke International Entry Department Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, TN 37207 RE: The tariff classification of a plant stand from the Philippines. Dear Ms. Locke: In your letter dated November 4, 1997, you requested a tariff classification ruling. The submitted photograph depicts the furniture item, Model #458WGT, to be a decorative plant stand in the shape of a garden cart. The plant stand is wrought iron and measures approximately 44" in length, 13" in wideth and stands 18" high. The stand is designed to be placed on the floor or ground and used to hold planters. It cannot be used to carry loads of any kind and is designed for decorative use only. The applicable subheading for the plant stand will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other metal furniture; other. The duty rate will be 1.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). - 2 - 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio

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