N332070 N3 Ruling Active

The tariff classification of a decorative metal planter from China

Issued April 21, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The item under consideration is described as ANMT IVI Valentine Tin. This product is a decorative planter the shape of a small pail and made of galvanized tin. The planter measures 5 inches high and 6.7 inches wide across the top. Each planter includes a PVC liner to keep the inside water resistant when the plant is watered. The planter is decorated with either a heart and the word “Love”, or a heart and the phrase “Happy Valentine’s Day” printed on the outside. It is intended to be sold with a plant inside during Valentine season.

CBP rationale

The applicable subheading for the ANMT IVI Valentine Tin 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

N332070 April 21, 2023 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Stephania Bonnet Sobel Network 100 North Centre Ave., Suite 302 Rockville Centre, NY 11570 RE: The tariff classification of a decorative metal planter from China Dear Ms. Bonnet: In your letter dated April 7, 2023, you requested a tariff classification ruling on behalf of DecoWraps. The item under consideration is described as ANMT IVI Valentine Tin. This product is a decorative planter the shape of a small pail and made of galvanized tin. The planter measures 5 inches high and 6.7 inches wide across the top. Each planter includes a PVC liner to keep the inside water resistant when the plant is watered. The planter is decorated with either a heart and the word “Love”, or a heart and the phrase “Happy Valentine’s Day” printed on the outside. It is intended to be sold with a plant inside during Valentine season. The applicable subheading for the ANMT IVI Valentine Tin 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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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