CLA-2 CO:R:C:G 083517 JLJ, 835349
Mr. Gregory T. Kohles, Vice President
Barrel Merchants
1101 Vintage Avenue
St. Helena, California 94574
RE: Tariff classification of half-barrel planters
Dear Mr. Kohles:
You requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for half-
barrel planters imported from Canada. You submitted descriptive
literature with your request.
FACTS:
The merchandise at issue is "Genuine Oak Whiskey Barrel
Planters" imported from Canada. The planters are half-barrel
planters made from used whiskey barrels which have been cut in
half. Steel bands have been nailed in place to guarantee
stability. The planters' dimensions are 25 inches in diameter
and 17 to 18 inches in height. They weigh approximately 55
pounds. The planters' 25 gallon capacity will accommodate trees,
shrubs, vegetables and other plants.
The descriptive literature submitted states that "Popular
and versatile half-barrel planters can be used for landscaping,
decks, and patios....Used for fish ponds, fountains, firewood
storage and outdoor furniture."
ISSUE:
Are these half-barrel planters classified as articles of
wood or as furniture?
LAW AND ANALYSIS:
Chapter 94, HTSUSA, covers furniture. Chapter Note 2 to
that chapter states as follows:
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The articles (other than parts) referred to in
headings Nos. 94.01 to 94.03 are to be classified in
those headings only if they are designed for placing
on the floor or ground.
The Explanatory Notes, which provide the official interpretation
of the Harmonized Tariff Schedule at the international level,
state that Chapter 94 includes furniture which is used to equip
private dwellings, hotels, theaters, cinemas, offices, churches,
schools, cafes, restaurants, laboratories, hospitals, dentists'
surgeries, etc. The Explanatory Notes to Heading 9403, HTSUSA,
state that:
This heading covers furniture and parts thereof, not
covered by the previous heading. It includes
furniture for general use (e.g., cupboards, show-
cases, tables, telephone stands, writing-desks,
escritoires, book-cases, and other shelved furniture,
etc.) and also furniture for special uses.
The Explanatory Notes to Heading 9403 go on to say that the
heading includes furniture for private dwellings, hotels, etc.,
offices, schools, churches, shops, stores, workshops, etc., and
laboratories or technical offices.
Whether the instant half-barrel planters are classified as
furniture under the HTSUSA depends upon whether they fall within
the ambit of the Explanatory Notes language cited above. The
descriptive literature submitted states that the planters have
many uses, but that outdoor furniture is simply one of their
possible uses. Indeed, from the literature, it would appear that
the planters are principally used as planters rather than in any
other way. We do not consider wooden planters to be articles of
furniture for purposes of the HTSUSA.
Chapter 44, HTSUSA, covers wood and articles of wood. There
is no specific provision for wooden planters, therefore the
instant merchandise is classified under the provision for other
articles of wood, other, in subheading 4421.90.90, HTSUSA,
dutiable at the general rate of 5.1 percent ad valorem. Goods
classified under this subheading which originate in Canada will
be entitled to a 4.5 percent ad valorem duty rate under the
United States-Canada Free Trade Agreement upon compliance with
all applicable regulations.
-3-
HOLDING:
Wooden half-barrel planters are not classified as furniture
but as articles of wood in subheading 4421.90.90, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y. Seaport
2cc: Chief C.I.E.
Johnson library
name: 083517JLJ