CLA-2-44:OT:RR:NC:2:230
Ms. Rita M. Powell
FTD, Inc.
3113 Woodcreek Drive
Downers Grove, IL 60515
RE: The tariff classification of a wooden planter covered with woven paper from China
Dear Ms. Powell:
In your letter dated September 2, 2008 you requested a tariff classification ruling.
The ruling was requested on a wooden planter, article # 090721C. A sample of the product was submitted. It consists of a tapered square container with an open top, measuring approximately 5” high x 4 ½” x 4 ½” at the top. It is constructed of sturdy wood and decoratively covered on the outside with a multi-colored striped woven paper. The planter will be used to hold florists’ arrangements.
The applicable subheading for the wooden planter, article # 090721C, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division