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N173957 N1 Ruling Active

The tariff classification of a fiberglass reinforced plastic planter from China

Issued July 28, 2011 by U.S. Customs and Border Protection.

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N1 N173957 (July 28, 2011)

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

Product description

The submitted sample is identified as a planter, HSN item number FYB030. This item is composed of a mixture of synthetic calcium carbonate, which is considered to be a plastic material, and resin. Molded in between layers of this mixture is a layer of fiberglass, which is incorporated here to reinforce the plastic material. All of these materials are uniformly blended throughout the planter, which stands 10.6” high and has a diameter of 14.17”. The bottom of the planter has a 2” high reservoir for holding water and a removal rubber plug that enables the planter to hold the water or allows it to drain as desired by the consumer. As you requested, the sample will be returned to you.

CBP rationale

water and a removal rubber plug that enables the planter to hold the water or allows it to drain as desired by the consumer. As you requested, the sample will be returned to you. The applicable subheading for HSN item number FYB030 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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/.

Full text

N173957 July 28, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a fiberglass reinforced plastic planter from China Dear Mr. Yokopenic: In your letter dated June 27, 2011, you requested a tariff classification ruling. The submitted sample is identified as a planter, HSN item number FYB030. This item is composed of a mixture of synthetic calcium carbonate, which is considered to be a plastic material, and resin. Molded in between layers of this mixture is a layer of fiberglass, which is incorporated here to reinforce the plastic material. All of these materials are uniformly blended throughout the planter, which stands 10.6” high and has a diameter of 14.17”. The bottom of the planter has a 2” high reservoir for holding water and a removal rubber plug that enables the planter to hold the water or allows it to drain as desired by the consumer. As you requested, the sample will be returned to you. The applicable subheading for HSN item number FYB030 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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