CBP Ruling N321804 — The tariff classification of a metal planter and stand from China

Tariff classification

Headings: 8306

GRI rules applied: GRI 3(b)

Product description

The item in question, SKU# 30806001, is a decorative metal planter and stand. The planter is made of 100% iron and is 6.1 inches in diameter across the top, 5.5 inches in diameter across the base and 6.1 inches tall. The stand is made of 100% iron wire and is 7.9 inches in diameter and 11.6 inches high. The planter and stand are imported and sold together as a set. This item can be placed on top of furniture as well as the floor. The Explanatory Notes to the Harmonized Tariff System of the United States (HTSUS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the subject decorative metal planter and wire stand to be a set for tariff classification purposes. We find that the base metal planter, which functions to hold and display the plant, imparts the essential character to the set.

CBP rationale

The applicable subheading for the decorative metal planter and stand, SKU# 30806001, will be 8306.29.0000, 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

N321804 October 14, 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 28, 2021, you requested a tariff classification ruling. The item in question, SKU# 30806001, is a decorative metal planter and stand. The planter is made of 100% iron and is 6.1 inches in diameter across the top, 5.5 inches in diameter across the base and 6.1 inches tall. The stand is made of 100% iron wire and is 7.9 inches in diameter and 11.6 inches high. The planter and stand are imported and sold together as a set. This item can be placed on top of furniture as well as the floor. The Explanatory Notes to the Harmonized Tariff System of the United States (HTSUS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the subject decorative metal planter and wire stand to be a set for tariff classification purposes. We find that the base metal planter, which functions to hold and display the plant, imparts the essential character to the set. The applicable subheading for the decorative metal planter and stand, SKU# 30806001, will be 8306.29.0000, 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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