CLA-2-94:OT:RR:NC:N4:463
Brandy Davis
1800Flowers.com
7800 Bayberry Rd
Jacksonville, FL 32256
RE: The tariff classification of three artificial stone and iron plant stands from China.
Dear Ms. Davis:
In your binding ruling request dated July 22, 2020, you requested a tariff classification ruling. Follow-up emails provided additional information, images and web links.
Per the information provided, the “Terrazzo Top Tables Set of 3 Metal,” item numbers 13595 and 13387, are sets of three iron plant stands with a disc-shaped artificial stone top. They are imported with one large, one medium and one small stand in each set. The largest stand has a 12" diameter and is 28" tall. The medium stand has a 10" diameter and is 19" tall. The smallest stand has an 8.8" diameter and is 12" tall. Other than their size, the large, medium and small plant stands in each set are identical to one another. Each stand is made of a disc-shaped artificial stone top affixed atop a cylindrical iron base composed of eight straight iron rods connecting two round iron circles, one circle serving as the base and the other supporting the terrazzo top. The tops and bases are made in China, where they are packaged with one of each size to a set and exported to the United States.
In response to a follow up email, you stated that the artificial stone top is both significantly heavier (70% vs. 30%) and costlier (50% vs. 35%) than the iron body.
You propose classification of the plant stands under subheadings 9403.20.0080, 8306.29.0000 or 6802.99.0060, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The Explanatory Notes (ENs) to the HTSUS, 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 material or component that imparts the essential character to the composite good.
The plant stands are composed of different components (artificial stone and iron) and are considered composite goods. The artificial stone top and the iron base are of equal utility; the plant stand requires both the support of the iron base and the support of the stone top to function. The artificial stone top and iron rods appear to be of similar surface area and they are both responsible for the visual appeal of the article. However, the artificial stone top is both significantly heavier (70% vs. 30%) and costlier (50% vs. 35%) than the iron body.
The essential character of the subject plant stand as a whole is imparted by the artificial stone top. The applicable classification will be subheading 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other Household.” The rate of duty will be free.
This office notes that if the essential character of the subject plant stands could not be determined by means of GRI 3(b) and their essential character, GRI 3(c), last in tariff, would yield the same outcome, as subheading 9403.89.6015, HTSUS, (household, other) is later in the tariff than subheading 9403.20.0050, HTSUS, (household, metal).
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.89.6015, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.89.6015, 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. 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division