CLA-2-94:OT:RR:NC:SP:233
Ms. Lorianne Aldinger
Rite-Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a planter stand from China.
Dear Ms. Aldinger:
In your letter dated October 23, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
A sample and description have been submitted for a wire garden planter stand, item number 9004445. The planter is designed to hold a potted plant and to stand on the ground in an outdoor area. The item base is made of wire with a circular plastic top surface that is decorated with flower design colors and can be folded. When open, the item measures 11 inches wide by 11.75% high. It is composed of 60% iron and 40% polyresin.
The subject planter stand is composed of different components [metal, plastic] and is considered a composite good. Regarding the essential character of the stand, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the metal component imparts the essential character to the good.
The applicable subheading for the planter stand will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division