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The tariff classification of a wooden garden trellis with planter boxes, a wooden garden trellis bench and a 3 tier folding step plant stand from China.
Issued January 9, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I89664 (January 9, 2003)
Tariff classification
HTS codes: 9403.60.8080, 9401.69.8030, 4421.90.9740
Product description
You have submitted photographs depicting the following items to be imported: Item 995125 is a wooden garden trellis with two planter boxes measuring 68.5” x 20” x 64”. Item 995126 is a wooden garden trellis bench measuring 50” x 23” x 83”. Item 995142 is a wooden 3 tier folding step plant stand measuring 39” x 27” x 37”.
CBP rationale
The applicable subheading for the wooden garden trellis with two planter boxes will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of wood: Other, Other. The applicable subheading for the wooden garden trellis bench will be 9401.69.8030, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other, Other. The applicable subheading for the wooden tier folding step plant stand will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.
Full text
NY I89664 January 9, 2003 CLA-2-94:RR:NC:SP:233 I89664 CATEGORY: Classification TARIFF NO.: 4421.90.9740; 9401.69.8030; 9403.60.8080 Ms. Terri Ursery Garden Ridge 19411 Atrium Place, Suite 170 Houston, TX 77084-6099 RE: The tariff classification of a wooden garden trellis with planter boxes, a wooden garden trellis bench and a 3 tier folding step plant stand from China. Dear Ms. Ursery: In your letter dated December 26, 2002, you requested a tariff classification ruling. You have submitted photographs depicting the following items to be imported: Item 995125 is a wooden garden trellis with two planter boxes measuring 68.5” x 20” x 64”. Item 995126 is a wooden garden trellis bench measuring 50” x 23” x 83”. Item 995142 is a wooden 3 tier folding step plant stand measuring 39” x 27” x 37”. The applicable subheading for the wooden garden trellis with two planter boxes will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of wood: Other, Other.” The rate of duty will be 3.3% ad valorem. The applicable subheading for the wooden garden trellis bench will be 9401.69.8030, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other, Other.” The rate of duty will be free. The applicable subheading for the wooden tier folding step plant stand will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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