N303867 N3 Ruling Active

The tariff classification of decorative metal planters from China

Issued April 18, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The articles under consideration are described as decorative metal planters. There are six styles of planters, all in the shape of a tricycle with a flower pot base. None of the metal planters have drainage holes. Style FH13876 is silver covered and described as a “Silver Trike.” It is 17.25 inches long, 10 inches wide and 14.25 inches wide. Style J15-1062 is bronze colored and described as a "Bronze Scroll Tric.” This style measures 22 inches long, 10.5 inches wide and 14.2 inches high. Style JF05-3752 is gold colored and described as "Trike Planter, Champagne." This style measures 20.9 inches long, 9.75 inches wide and 17 inches high. Style JF126838 is silver colored and described as "Slvr Tric With Rose Pierced Basket." This style measures 20 inches long, 8.5 inches wide and 13 inches high. Style JF88-13116 is black and described as "Blk Tric W/ Handles & Scroll Basket." This style measures 18 inches long, 8 inches wide and 12 inches high. Style JHI 11980 is silver colored and described as "Silver Sml Tricycle." This style measures 15 inches long, 6.5 inches wide and 10 inches high. Based on the size and dimensions the instant metal articles can be placed on desks, shelves, and window sills.

CBP rationale

The applicable subheading for the six styles of decorative metal planters will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other.

Full text

N303867 April 18, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Avenue, Fl 36 New York, NY 10022-7648 RE: The tariff classification of decorative metal planters from China Dear Ms. McLafferty: In your letter dated April 4, 2019, you requested a tariff classification ruling on behalf of Ross Stores, Inc. The articles under consideration are described as decorative metal planters. There are six styles of planters, all in the shape of a tricycle with a flower pot base. None of the metal planters have drainage holes. Style FH13876 is silver covered and described as a “Silver Trike.” It is 17.25 inches long, 10 inches wide and 14.25 inches wide. Style J15-1062 is bronze colored and described as a "Bronze Scroll Tric.” This style measures 22 inches long, 10.5 inches wide and 14.2 inches high. Style JF05-3752 is gold colored and described as "Trike Planter, Champagne." This style measures 20.9 inches long, 9.75 inches wide and 17 inches high. Style JF126838 is silver colored and described as "Slvr Tric With Rose Pierced Basket." This style measures 20 inches long, 8.5 inches wide and 13 inches high. Style JF88-13116 is black and described as "Blk Tric W/ Handles & Scroll Basket." This style measures 18 inches long, 8 inches wide and 12 inches high. Style JHI 11980 is silver colored and described as "Silver Sml Tricycle." This style measures 15 inches long, 6.5 inches wide and 10 inches high. Based on the size and dimensions the instant metal articles can be placed on desks, shelves, and window sills.  The applicable subheading for the six styles of decorative metal planters will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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