N321580 N3 Ruling Active

The tariff classification of a metal planter and stand from China

Issued October 4, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The item in question, SKU# 30777901, is a decorative metal planter and stand. The planter is made of 100% iron and is 8.25 inches in diameter across the top and 7.25 inches tall. The stand is made of 100% iron wire and is 8.5 inches in diameter and 6.5 inches high. The planter and stand are imported and sold together. The planter can be placed on top of furniture as well as the floor.

CBP rationale

The applicable subheading for the decorative metal planter and stand, SKU# 30777901, 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, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.

Full text

N321580 October 4, 2021 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a metal planter and stand from China Dear Ms. McGuffin: In your letter dated September 15, 2021, you requested a tariff classification ruling. The item in question, SKU# 30777901, is a decorative metal planter and stand. The planter is made of 100% iron and is 8.25 inches in diameter across the top and 7.25 inches tall. The stand is made of 100% iron wire and is 8.5 inches in diameter and 6.5 inches high. The planter and stand are imported and sold together. The planter can be placed on top of furniture as well as the floor. The applicable subheading for the decorative metal planter and stand, SKU# 30777901, 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, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: 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 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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