CLA-2-39:OT:RR:NC:N4:422
Ms. Maureen E. Thorson
Wiley Rein LLP
1776 K Street NW
Washington D.C. 20006
RE: The tariff classification of a plastic planter from China.
Dear Ms. Thorson:
In your letter dated January 28, 2019, on behalf of your client, Southern Patio, you requested a tariff classification ruling.
The submitted sample is circular in shape and measures approximately 16” in diameter across the open top, 13” in depth and tapers to a bottom diameter of 6.5”. The body of the planter has a ribbed exterior with a solid band around the top opening. There are no drainage holes in the bottom as imported. The planter is said to be predominantly made of resin and a small amount of natural stone powder.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers all the components of the planter in combination, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The planter is a composite good. The planter is composed of resin with a small amount of stone powder which lends additional support the resin component. The resin is the major component and provides the bulk to the composition of the planter. Therefore the resin provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the plastic planter will be 3924.90.5650, HTSUS, which provides for “…other household articles…of plastics: other: other…other.” The general rate of duty rate will be 3.4 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 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division