CLA-2-94:OT:RR:NC:N4:433
Carrie Turk
Inbound Transportation Manager
Cornerstone Brands, Inc.
5568 West Chester Rd.
West Chester, OH 45069
RE: The tariff classification of a planter from China.
Dear Ms. Turk:
In your letter dated February 19, 2013, on behalf of Cinmar, LLC., d/b/a Frontgate® and Grandinroad® , you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 61404 is described as the Palermo Woven Planter. The outdoor planter is floor or ground standing, has an aluminum frame, and is covered over in UV-resistant all woven resin wicker (95% polyurethane, 3% UV Stabilizer, 1% colorant, and 1% other materials). The planter measures 19 inches square by 36 inches high, and weighs 34 pounds. Included with the planter is a granite slab, placed at the bottom, which prevents the item from tipping over. This item is not intended to be directly planted into, and requires a separate container or liner (not imported with the planter) prior to arranging any plantings. Insufficient information was provided to determine if the imitation wicker made of plastic is reinforced or laminated.
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.
The planter is composed of different components (aluminum, plastic and granite), and is considered a composite good. 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.
Upon review of the descriptive literature and photo, the Palermo Woven Planter falls within the meaning of furniture, in that, it is floor or ground standing, used to equip establishments with movable receptacles for the placement of plants in outdoor settings, and supports the human need to admire nature. In our opinion, the essential character of the outdoor planter is imparted by the imitation wicker made of plastic, as it completely covers over the aluminum frame and provides a visual of an earthly planter in harmony with its plantings.
The applicable subheading for the planter, if made of reinforced or laminated plastics, will be 9403.70. 4015, 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 household.” The rate of duty will be free.
The applicable subheading for the planter, if not made of reinforced or laminated plastics, will be 9403.70. 8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other household.” 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