10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of plant stands from Taiwan. Dear Mr. Rodriguez:
Issued October 7, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E87346 (October 7, 1999)
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
The furniture items consist of two plant stands. Photographs and descriptive literature accompanied your letter. The stands, Item #W-35-C-2073 (square surface) and Item #W-35-C-2077 (round surface) each have pillar-type legs made of wood and a marble top. These plant stands measure approximately 11¾” x 11¾” x 27¾” and are designed to be placed on the floor or ground.
CBP rationale
The applicable subheading for plant stands will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture, other.
Full text
PD E87346 October 7, 1999 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Orlando Rodriguez Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of plant stands from Taiwan. Dear Mr. Rodriguez: In your letter dated September 9, 1999, you requested a tariff classification ruling. The furniture items consist of two plant stands. Photographs and descriptive literature accompanied your letter. The stands, Item #W-35-C-2073 (square surface) and Item #W-35-C-2077 (round surface) each have pillar-type legs made of wood and a marble top. These plant stands measure approximately 11¾” x 11¾” x 27¾” and are designed to be placed on the floor or ground. The applicable subheading for plant stands will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture, other. The duty rate will be free. 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 - 2 - 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 COMMENT1
More rulings on the same tariff codes
The tariff classification of a wooden cooler from China.
The tariff classification of a sample display unit.
The tariff classification of wall unit with glass shelves from China.
The tariff classification of "home theater console with built in fireplace" from China.
The tariff classification, NAFTA eligibility and country of origin of wood drying rack from Canada.
The tariff classification of various items used in playgrounds from Canada
The tariff classification of Poker Table from China.
The tariff classification of 2 in 1 picnic table and bench from China.
The tariff classification of a folding metal table with wooden veneered top from China.
The tariff classification of bathroom vanities and mirrors from China
Follow E87346
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.