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 decorative steel planter from China
Issued September 22, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N121677 (September 22, 2010)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
A photograph of the article was submitted with your request. The merchandise under consideration is described as a Metal Frog Planter, UPC number 6-34043-34486-1. It is made entirely of steel and features the figure of a whimsical green frog standing on a flat base beside a yellow metal bucket. The photograph you submitted depicts two versions of the product. One version depicts a frog holding a flower; the other version depicts a frog holding a bug net with an insect resting on the side of the bucket. Your letter indicates that this product is designed for use as a decorative planter for a deck, patio or garden. It weighs 1.75 lbs. and measures approximately 16.9 inches tall by 13 inches wide by 7.9 inches in depth. You proposed classification for the subject planter under subheading 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other. However, this office disagrees because the planter at issue is more specifically provided for elsewhere in the HTSUS. The planter is not classifiable in heading 7326, HTSUS, because it is provided for more specifically in heading 8306, HTSUS, which provides for, among other things, statuettes and other ornaments of base metal.
CBP rationale
a flower; the other version depicts a frog holding a bug net with an insect resting on the side of the bucket. Your letter indicates that this product is designed for use as a decorative planter for a deck, patio or garden. It weighs 1.75 lbs. and measures approximately 16.9 inches tall by 13 inches wide by 7.9 inches in depth. You proposed classification for the subject planter under subheading 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other. However, this office disagrees because the planter at issue is more specifically provided for elsewhere in the HTSUS. The planter is not classifiable in heading 7326, HTSUS, because it is provided for more specifically in heading 8306, HTSUS, which provides for, among other things, statuettes and other ornaments of base metal. The applicable subheading for the steel decorative 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/.
Full text
N121677 September 22, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Robert Kendzie Studio 33 20 Commerce Parkway, Suite 101 Fredericksburg, VA 22406 RE: The tariff classification of decorative steel planter from China Dear Mr. Kendzie: In your letter dated September 2, 2010, you requested a tariff classification ruling. A photograph of the article was submitted with your request. The merchandise under consideration is described as a Metal Frog Planter, UPC number 6-34043-34486-1. It is made entirely of steel and features the figure of a whimsical green frog standing on a flat base beside a yellow metal bucket. The photograph you submitted depicts two versions of the product. One version depicts a frog holding a flower; the other version depicts a frog holding a bug net with an insect resting on the side of the bucket. Your letter indicates that this product is designed for use as a decorative planter for a deck, patio or garden. It weighs 1.75 lbs. and measures approximately 16.9 inches tall by 13 inches wide by 7.9 inches in depth. You proposed classification for the subject planter under subheading 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other. However, this office disagrees because the planter at issue is more specifically provided for elsewhere in the HTSUS. The planter is not classifiable in heading 7326, HTSUS, because it is provided for more specifically in heading 8306, HTSUS, which provides for, among other things, statuettes and other ornaments of base metal. The applicable subheading for the steel decorative 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
More rulings on the same tariff codes
The tariff classification of steel decorative wall hangings from Zimbabwe
The tariff classification of decorative aluminum urns from India
The tariff classification of a steel self-watering planter from China
The tariff classification of an aluminum statue from India
The tariff classification of iron ornamental items from China
The tariff classification of a decorative steel garden arbor from China
The tariff classification of a decorative wire pumpkin from China
The tariff classification of decorative copper relief wall plaques from Turkey
The tariff classification of decorative aluminum cremation urns from India
The tariff classification of a metal medallion encapsulated in a plastic card from China
Follow N121677
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.