CLA-2-83:OT:RR:NC:N1:121
Ivy Yang
Bansco Enterprise Limited
RM.1308, Diya Tower, Jindi Bldg, Zhong Shan Yi Rd, Guangzhou, China
RE: The tariff classification of decorative metal plant stand from China
Dear Ms. Yang:
In your letter dated May 19, 2023, you requested a tariff classification ruling.
The merchandise under consideration is described as a Metal Plant Stand. It is made of two parallel lengths of iron bar, each with a larger clockwise scroll on one end and a smaller counterclockwise scroll on the other. The bars are connected by two round bases atop of which 6-inch pots will be placed. Both bases and their low surrounding edges are made of a smaller gauge iron sheet in a crosshatch design. The metal plant stand is 13 inches long by 6.3 inches wide by 6 inches high and is covered with a black powder coated paint.
An image of the metal plant stand follows.
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Although you state that the subject plant stand can be placed on the floor or on furniture, this office is of the opinion that, due to its small size, it is ill-suited for placement on the floor. This office notes that the article’s minimal height (6 inches) and minimal overall footprint (13 inches x 6.3 inches) is similar to items typically placed upon furniture (vases, statuettes, picture frames, etc.) and dissimilar to items typically placed upon the floor or ground and considered furniture (chairs, tables, cabinets, bed frames, etc.).
The applicable subheading for the Metal Plant Stand 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, 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