N333431 N3 Ruling Active

The tariff classification of decorative metal planters from China

Issued July 5, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The submitted samples have been examined and will be retained by this office. The items under consideration are described as a Metal Hand Painted Christmas Bucket, style number 218-7032Rev0110, and Metal Animal Pots, style number 218-D2023. These items are metal pots made of 100% iron sheet. The Christmas Bucket is painted to depict Santa’s red coat with white fur running down the center and his black belt with a gold buckle. It is decorated with holly berries and three leaves made of metal placed near the belt buckle. The Christmas pot measures 5.12 inches high by 3.63 inches in diameter at the top. The Metal Animal Pots are shown in four versions: a yellow pot with a black horizontal stripe and metal representation of a bee attached to the front, orange with a metal butterfly with blue wings, red with a metal ladybug, and pink with a metal green dragonfly. The Metal Animal Pots measure 6.3 inches high by 4.72 inches in diameter at the top. These items are marketed as planters and intended for indoor decoration. Based upon our examination of the submitted samples, we noted the bottom seal is poorly constructed, the “welding” is not complete around the base, and these products do not hold water.

CBP rationale

The applicable subheading for the Metal Hand Painted Christmas Bucket, style number 218-7032Rev0110 and Metal Animal Pots, style number 218-D2023 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

N333431 July 5, 2023 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Stella Yang Eagle Resources Trading LTD. 15F, Yinlong Building, NO. 258 Dongdu Road, Huli Xiamen China RE:  The tariff classification of decorative metal planters from China Dear Ms. Yang: In your letter dated June 9, 2023, you requested a tariff classification ruling. The submitted samples have been examined and will be retained by this office. The items under consideration are described as a Metal Hand Painted Christmas Bucket, style number 218-7032Rev0110, and Metal Animal Pots, style number 218-D2023. These items are metal pots made of 100% iron sheet. The Christmas Bucket is painted to depict Santa’s red coat with white fur running down the center and his black belt with a gold buckle. It is decorated with holly berries and three leaves made of metal placed near the belt buckle. The Christmas pot measures 5.12 inches high by 3.63 inches in diameter at the top. The Metal Animal Pots are shown in four versions: a yellow pot with a black horizontal stripe and metal representation of a bee attached to the front, orange with a metal butterfly with blue wings, red with a metal ladybug, and pink with a metal green dragonfly. The Metal Animal Pots measure 6.3 inches high by 4.72 inches in diameter at the top. These items are marketed as planters and intended for indoor decoration. Based upon our examination of the submitted samples, we noted the bottom seal is poorly constructed, the “welding” is not complete around the base, and these products do not hold water. The applicable subheading for the Metal Hand Painted Christmas Bucket, style number 218-7032Rev0110 and Metal Animal Pots, style number 218-D2023 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →