N026918 N0 Ruling Active

The tariff classification of a plant stand from China.

Issued April 30, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

You have submitted a photograph of a Wooden Bridge Planter Stand, Item number A026ZA01271 (THD). It measures 11” in width, 20” in length and 39.3” in height. It is used for outdoor garden decoration, sits on the ground and holds two planters.

CBP rationale

The applicable subheading for the plant stand will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture: Other: Other”.

Full text

N026918 April 30, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plant stand from China. Dear Mr. Crago: In your letter dated April 25, 2008, you requested a tariff classification ruling. You have submitted a photograph of a Wooden Bridge Planter Stand, Item number A026ZA01271 (THD). It measures 11” in width, 20” in length and 39.3” in height. It is used for outdoor garden decoration, sits on the ground and holds two planters. The applicable subheading for the plant stand will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture: Other: 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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