N326734 N3 Ruling Active

The tariff classification of two metal planters with stands from China

Issued July 6, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The items under consideration are described as a Small Planter & Stand and a Medium Planter & Stand. Each is comprised of a decorative metal planter that measures 9 inches in diameter and 8 inches in height, and metal stand. The small stand measures 9.75 inches in diameter and 7.875 inches in height. The total height of the small planter and stand is 11.5 inches. The medium stand measures 9.75 inches in diameter and 10.75 inches in height. The total height of the medium planter and stand is 14.5 inches. The small and medium planter and stand will each be packaged, shipped, and sold together as a set. Each set is meant to be placed on top of furniture or the floor.

CBP rationale

The applicable subheading for both the small and medium planter and stand 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

N326734 July 6, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Lesa Hubbard, Manager JC Penney 2401 S. Stemmons Freeway, Suite 4000 Lewisville, TX 75067 RE: The tariff classification of two metal planters with stands from China Dear Ms. Hubbard: In your letter dated June 21, 2022, you requested a tariff classification ruling. The items under consideration are described as a Small Planter & Stand and a Medium Planter & Stand. Each is comprised of a decorative metal planter that measures 9 inches in diameter and 8 inches in height, and metal stand. The small stand measures 9.75 inches in diameter and 7.875 inches in height. The total height of the small planter and stand is 11.5 inches. The medium stand measures 9.75 inches in diameter and 10.75 inches in height. The total height of the medium planter and stand is 14.5 inches. The small and medium planter and stand will each be packaged, shipped, and sold together as a set. Each set is meant to be placed on top of furniture or the floor. The applicable subheading for both the small and medium planter and stand 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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