E84931 E8 Ruling Active

The tariff classification of a wall planter from Mexico

Issued August 11, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The planter is composed of wrought iron and is affixed to a wooden frame that resembles a window. It is designed to hang on a wall and hold potted plants. The article measures 21 inches high by 19 inches long by 10 inches wide.

CBP rationale

The applicable subheading for the wall planter will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other.

Full text

NY E84931 August 11, 1999 CLA-2-83:RR:NC:N1:113 E84931 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Lynda Stickney Pier 1 Imports 301 Commerce Street, Suite 600 Fort Worth, TX 76102 RE: The tariff classification of a wall planter from Mexico Dear Ms. Stickney: In your letter dated July 9, 1999, you requested a tariff classification ruling. The sample you submitted is a wall planter, item number 1672646. The planter is composed of wrought iron and is affixed to a wooden frame that resembles a window. It is designed to hang on a wall and hold potted plants. The article measures 21 inches high by 19 inches long by 10 inches wide. The applicable subheading for the wall planter will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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