CLA-2-94:CL:PD:CO:TEB:F01
Ms. Tammy Locke
International Entry Department
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37207
RE: The tariff classification of a plant stands from Taiwan.
Dear Ms. Locke:
In your letter dated November 6, 1997, you requested a
tariff classification ruling.
The furniture items consist of two styles of iron plant
stands. Item #217601SF is a wrought iron plant screen. It
measures 63"H x 36"W x 12"D and has three 8" plant rings and
three 6" plant rings that hook onto the screen to support the
potted plants. Item #22761SF is a wrought iron garden pillar
and measures 82.5" high and 13.38" in diameter. By means of its
design, this stand can accommodate up to three planters of equal
size. Both styles are designed to be placed on the floor or
ground and used for decorative purposes.
The applicable subheading for the plant stand will be
9403.20.0030, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other metal furniture; other. The
duty rate will be 1.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
- 2 -
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio