C84744 C8 Ruling Active

The tariff classification of a flower/plant stand from China.

Issued March 3, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0010

Headings: 9403

Product description

The submitted sample, Rite Aid item #980637, is a "4-Pot Flower/Plant Stand". The item measures 9.25" x 9.25" x 27" and is made of wrought iron. It has three extending circular potholders with a fourth potholder centered at the top of the stand. The flower/plant stand is designed to be placed on the floor or ground.

CBP rationale

The applicable subheading for the flower/plant stand will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture: household.

Full text

NY C84744 March 3, 1998 CLA-2-94:RR:NC:SP:233 C84744 CATEGORY: Classification TARIFF NO.: 9403.20.0010 Ms. Lorianne Aldinger P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a flower/plant stand from China. Dear Ms. Aldinger: In your letter dated January 15, 1998, you requested a tariff classification ruling. The submitted sample, Rite Aid item #980637, is a "4-Pot Flower/Plant Stand". The item measures 9.25" x 9.25" x 27" and is made of wrought iron. It has three extending circular potholders with a fourth potholder centered at the top of the stand. The flower/plant stand is designed to be placed on the floor or ground. The applicable subheading for the flower/plant stand will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture: household. The rate of duty will be 0.8 percent ad valorem. This ruling is being issued under the provisions of Part 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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