CLA-2-94:OT:RR:NC:N4:433
Don Reisinger
Director, Sales & Marketing
Pinta International, Inc.
25063 Viking Street
Hayward, CA 94545
RE: The tariff classification of planters from China.
Dear Mr. Reisinger:
In your letter dated December 4, 2012, you requested a tariff classification ruling. Photos were provided.
The depicted items below are described as planters made from a Wood Plastic Composite (WPC) material. The WPC is comprised of 45% poplar (wood) and 55% mixed polymers – generally Polyvinyl Chloride (PVC), Acrylonitrile Butadiene Styrene (ABS) and High Impact Polystyrene (HIPS). The floor or ground standing planters are used in landscaping schemes as receptacles for plants. These planters are shipped in knocked down condition, and are easily assembled.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, offices, churches, schools, cafes, restaurants, laboratories, hospitals…etc….
Further provided, the ENs to the HTSUS, heading 9403, lists several types of stands classified within the provision, such as telephone stands, plant stands, hall stands, umbrella stands, music stands, and easels. An examination of these types of stands, such as the umbrella stand indicates placement of items within versus music stands and easels that items are placed upon; while plant stands are for both placing items on or within. See photos below of both types of plant stands.
The planters are composed of different components (wood and plastic), and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (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.
As we find no reason to exclude floor or ground standing planters falling within the meaning of furniture, which is also similar in concept to the above planter stand on the right, it is our opinion that the essential character of the planters is imparted by the mixed polymers of plastic – the larger percentage of the total composite materials.
The applicable subheading for the planters, if made of reinforced or laminated plastics, will be 9403.70. 4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics; Other.” The rate of duty will be free.
The applicable subheading for the planters, if not made of reinforced or laminated plastics, will be 9403.70. 8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other.” The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division