E87346 E8 Ruling Active

The tariff classification of plant stands from Taiwan. Dear Mr. Rodriguez:

Issued October 7, 1999 by U.S. Customs and Border Protection.

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

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