10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a wooden planter covered with woven paper from China
Issued September 30, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N037499 (September 30, 2008)
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
It consists of a tapered square container with an open top, measuring approximately 5” high x 4 ½” x 4 ½” at the top. It is constructed of sturdy wood and decoratively covered on the outside with a multi-colored striped woven paper. The planter will be used to hold florists’ arrangements.
CBP rationale
The applicable subheading for the wooden planter, article # 090721C, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94.
Full text
N037499 September 30, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a wooden planter covered with woven paper from China Dear Ms. Powell: In your letter dated September 2, 2008 you requested a tariff classification ruling. The ruling was requested on a wooden planter, article # 090721C. A sample of the product was submitted. It consists of a tapered square container with an open top, measuring approximately 5” high x 4 ½” x 4 ½” at the top. It is constructed of sturdy wood and decoratively covered on the outside with a multi-colored striped woven paper. The planter will be used to hold florists’ arrangements. The applicable subheading for the wooden planter, article # 090721C, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of wooden bookends from Canada
The tariff classification of a Day of the Dead ofrenda altar from China
The tariff classification of a Christmas letter box from China
The tariff classification of a fiberboard tray from Vietnam
The tariff classification of wood boxes from China
The tariff classification of drying racks from Malaysia
The tariff classification of jewelry displays from China
The tariff classification of a desk organizer from Malaysia
The tariff classification of a record jacket stand from the United Kingdom
The tariff classification of a desktop organizer from Taiwan
Follow N037499
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.