CLA-2 CO:R:C:G 083517 JLJ, 835349

Mr. Gregory T. Kohles, Vice President
Barrel Merchants
1101 Vintage Avenue
St. Helena, California 94574

RE: Tariff classification of half-barrel planters

Dear Mr. Kohles:

You requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for half- barrel planters imported from Canada. You submitted descriptive literature with your request.

FACTS:

The merchandise at issue is "Genuine Oak Whiskey Barrel Planters" imported from Canada. The planters are half-barrel planters made from used whiskey barrels which have been cut in half. Steel bands have been nailed in place to guarantee stability. The planters' dimensions are 25 inches in diameter and 17 to 18 inches in height. They weigh approximately 55 pounds. The planters' 25 gallon capacity will accommodate trees, shrubs, vegetables and other plants.

The descriptive literature submitted states that "Popular and versatile half-barrel planters can be used for landscaping, decks, and patios....Used for fish ponds, fountains, firewood storage and outdoor furniture."

ISSUE:

Are these half-barrel planters classified as articles of wood or as furniture?

LAW AND ANALYSIS:

Chapter 94, HTSUSA, covers furniture. Chapter Note 2 to that chapter states as follows:

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The articles (other than parts) referred to in headings Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.

The Explanatory Notes, which provide the official interpretation of the Harmonized Tariff Schedule at the international level, state that Chapter 94 includes furniture which is used to equip private dwellings, hotels, theaters, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals, dentists' surgeries, etc. The Explanatory Notes to Heading 9403, HTSUSA, state that:

This heading covers furniture and parts thereof, not covered by the previous heading. It includes furniture for general use (e.g., cupboards, show- cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture, etc.) and also furniture for special uses.

The Explanatory Notes to Heading 9403 go on to say that the heading includes furniture for private dwellings, hotels, etc., offices, schools, churches, shops, stores, workshops, etc., and laboratories or technical offices.

Whether the instant half-barrel planters are classified as furniture under the HTSUSA depends upon whether they fall within the ambit of the Explanatory Notes language cited above. The descriptive literature submitted states that the planters have many uses, but that outdoor furniture is simply one of their possible uses. Indeed, from the literature, it would appear that the planters are principally used as planters rather than in any other way. We do not consider wooden planters to be articles of furniture for purposes of the HTSUSA.

Chapter 44, HTSUSA, covers wood and articles of wood. There is no specific provision for wooden planters, therefore the instant merchandise is classified under the provision for other articles of wood, other, in subheading 4421.90.90, HTSUSA, dutiable at the general rate of 5.1 percent ad valorem. Goods classified under this subheading which originate in Canada will be entitled to a 4.5 percent ad valorem duty rate under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

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HOLDING:

Wooden half-barrel planters are not classified as furniture but as articles of wood in subheading 4421.90.90, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division

6cc: A.D. N.Y. Seaport
2cc: Chief C.I.E.
Johnson library
name: 083517JLJ