CLA-2-83:OT:RR:E:NC:N1:121
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of decorative garden trellises from China
Dear Mr. Crago:
In your letter dated April 30, 2009, you requested a tariff classification ruling.
The merchandise under consideration is eight styles of decorative iron garden trellises. Style numbers A026BA01773, A026BA01774, A026BA01775 and A026BA01776 measure 60 inches in height by 21 inches in width. Style numbers A026BA01777, A026BA01779 and A026BA01780 measure 72 inches in height and 30 inches in width. Style number A026BA01778 measures 72 inches high by 32 inches wide.
In your letter you question whether the garden trellises should be classified in subheading 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS). Explanatory Note (EN) 83.06(B) states that “The group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect….” The base metal trellises are decorative articles whose only function is to support and enhance the attractiveness of plants and flowers. Employing General Rule of Interpretation 1, we find that the garden trellises meet the terms of heading 8306, HTSUS.
The applicable subheading for the trellises will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, of base metal…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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division