CBP Ruling N062076 — The tariff classification of a planter from China

Tariff classification

Headings: 8306

Product description

The merchandise under consideration is described as a Wall Basket with Coconut Fiber Liner (item number A026BA01759). It is a planter that consists of a decorative iron wire basket and a 3 mm thick coconut (coir fiber) liner. It is semicircular in shape and designed to hang plants and flowers from a vertical surface, such as a wall or railing. You indicate in your letter that this item is marketed by your garden division for household use and that both the basket and liner are packaged together prior to shipment ready for retail sale. You mention possible classification of the wall basket with coconut liner under 7217.30.7500, Harmonized Tariff Schedule of the United States (HTSUS), as wire of iron or nonalloy steel, plated or coated with other base metals, other, other. In order to be classified in this subheading, the subject merchandise would have to meet the Chapter 72, Note 1(o) definition of wire, which states “cold formed products in coils, of any uniform solid cross section along their whole length, which do not conform to the definition of flat-rolled products. This wall basket clearly does not meet the tariff definition of wire.

CBP rationale

The applicable subheading for the garden planter will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N062076 June 1, 2009 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a planter from China Dear Mr. Crago: In your letter dated May 27, 2009, you requested a tariff classification ruling. The merchandise under consideration is described as a Wall Basket with Coconut Fiber Liner (item number A026BA01759). It is a planter that consists of a decorative iron wire basket and a 3 mm thick coconut (coir fiber) liner. It is semicircular in shape and designed to hang plants and flowers from a vertical surface, such as a wall or railing. You indicate in your letter that this item is marketed by your garden division for household use and that both the basket and liner are packaged together prior to shipment ready for retail sale. You mention possible classification of the wall basket with coconut liner under 7217.30.7500, Harmonized Tariff Schedule of the United States (HTSUS), as wire of iron or nonalloy steel, plated or coated with other base metals, other, other. In order to be classified in this subheading, the subject merchandise would have to meet the Chapter 72, Note 1(o) definition of wire, which states “cold formed products in coils, of any uniform solid cross section along their whole length, which do not conform to the definition of flat-rolled products. This wall basket clearly does not meet the tariff definition of wire. The applicable subheading for the garden planter will be 8306.29.0000, HTSUS, 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. 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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