CLA-2-94:OT:RR:NC:N4:433
Randy Swords
Panacea Products Corp.
2711 International Street
Columbus, Ohio 43220
RE: The tariff classification of a garden stand from China.
Dear Mr. Swords:
In your letter dated June 8, 2020, you requested a tariff classification ruling. We received product literature and pictures.
Item 1, the “Raised Garden Planter,” is an unassembled, cedar wood garden stand measuring approximately 47.5” in length, 22” in depth, 33” in height, and is capable of holding 8 cubic feet of soil. The garden stand is floor standing, equipped with 4 wooden legs, and features a rectangular shape container bed. A removable and reusable fabric liner intended to keep soil contained while letting excess water drain is included. The garden stand also has a slatted wood bottom shelf for storage. The garden stand will be imported with all hardware included for assembly.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
The ENs to Chapter 94, heading 9403, under the category of [Private dwellings, hotels, etc.,] identify plant stands as falling under the list of exemplars for other furniture classified in heading 9403, HTSUS. Therefore, the subject merchandise is within the construct of the heading 9403, HTSUS, EN.
The applicable subheading for the subject merchandise will be 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” The rate of duty will be free.
Your request also identifies a scenario 2 and seeks a classification for unfinished foreign origin wood components in different stages of manufacture. This office needs additional information for scenario 2 in order to classify. Please provide item numbers, dimensions, country of origin, product illustrations, and assembly instructions for the specific components you intend to import separately. You may wish to submit another ruling request that clearly identifies the specific components.
Trade Remedy
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8081, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Agriculture/Horticulture
Subheading 9817.00.50, HTSUS provides for the duty-free treatment of agricultural and horticultural articles. Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Second, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Third, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 CFR 10.131 through 10.139).
In regards to subheadings 9817.00.50, HTSUS, the subject merchandise is classifiable under the heading 9403, HTSUS. This heading is not excluded from classification in the 9817 subheading by operation of Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS.
The second part of the test calls for the subject merchandise to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the subject merchandise must be “Machinery, equipment and implements to be used for agricultural or horticultural purposes.” This office is of the opinion that the subject merchandise is “equipment” which fulfills the requirement of a horticultural pursuit.
Based on the information provided, the subject merchandise is classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of 19 CFR Sections 10.131 through and including 10.139 are met. Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80.
The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web 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 Dharmendra Lilia at dharmendra.lilia.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division