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 stand from the
Philippines.
Dear Ms. Locke:
In your letter dated November 4, 1997, you requested a
tariff classification ruling.
The submitted photograph depicts the furniture item, Model
#458WGT, to be a decorative plant stand in the shape of a garden
cart. The plant stand is wrought iron and measures approximately
44" in length, 13" in wideth and stands 18" high. The stand is
designed to be placed on the floor or ground and used to hold
planters. It cannot be used to carry loads of any kind and is
designed for decorative use only.
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).
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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