L88889 L8 Ruling Active

The tariff classification of a wall planter with coco liner from China

Issued December 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

It measures approximately 24 inches long by 6 ½ inches wide by 6 inches high. It is designed to be attached to a wall and filled with soil and plants. It is composed of 60 percent metal and 40 percent coconut husk liner.

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 bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

NY L88889 December 2, 2005 CLA-2-83:RR:NC:N1:121 L88889 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wall planter with coco liner from China Dear Ms. Aldinger: In your letter, dated November 16, 2005, you requested a tariff classification ruling. The sample you submitted is a metal wire planter with a coco liner, item number 943493. It measures approximately 24 inches long by 6 ½ inches wide by 6 inches high. It is designed to be attached to a wall and filled with soil and plants. It is composed of 60 percent metal and 40 percent coconut husk liner. The applicable subheading for the wall 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, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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