CLA-2-44:OT:RR:NC:N4:434
Ms. Ivy Yang
Bansco Enterprise, Ltd.
Rm. 1607, Diya Tower, Jindi Bldg.
Zhong Shan Yi Road, Guangzhou
CHINA
RE: The tariff classification of a wooden plant stand from China
Dear Ms. Yang:
In your letter, dated February 28, 2022, you requested a tariff classification ruling. Photos and product specifications were provided for our review.
The item under consideration, the “wood stand décor,” is a plant stand constructed with a top surface of medium density fiberboard (MDF) and legs made of pine wood. The top measures approximately 10” by 10” square. It stands approximately 6” high. You state that the stand is intended to be placed on a piece of furniture rather than on the floor.
Consistent with the Explanatory Notes to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), since the subject articles are not constructed to be placed on the floor or ground but to sit atop another article of furniture, they are excluded from classification as furniture in Chapter 94, HTSUS.
The applicable subheading for the plant stand will be 4420.90.8000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2% 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4420.90.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheadings 4420.90.8000, 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division