L86530 L8 Ruling Active

The tariff classification of a wire basket with liner from China

Issued August 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

It is a composite good made of steel wire and a coir liner. The planter has a three-wire, tangle-free hanger. In your letter, you mention heading 9817.00.50, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. The planter is excluded from this heading by Section XXII, Subchapter XVII, Note 2(ij).

CBP rationale

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

Full text

NY L86530 August 17, 2005 CLA-2-73:RR:NC:N1:121 L86530 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Floyd Sirico Rogers & Brown Customs Brokers, Inc. 2 Cumberland Street P.O. Box 20160 Charleston, SC 29413 RE: The tariff classification of a wire basket with liner from China Dear Sirico: In your letter dated July 15, 2005, on behalf of Pride Group, Inc., you requested a tariff classification ruling. The sample you provided is a planter for container gardening. It is a composite good made of steel wire and a coir liner. The planter has a three-wire, tangle-free hanger. In your letter, you mention heading 9817.00.50, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. The planter is excluded from this heading by Section XXII, Subchapter XVII, Note 2(ij). The applicable subheading for the planter will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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