CLA-2-94:S:N:N8:233 895256
Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept. 52-2A
Ada, Michigan 49355
RE: The tariff classification of a plant caddy, a key holder and
a plant stand from Taiwan.
Dear Mr. Coe:
In your letter dated February 25, 1994, you requested a tariff
classification ruling.
The submitted photographs depict these articles which consist
of a solid brass plant caddy, a solid brass key holder and a brass
plated plant stand. The first item is a solid brass plant caddy,
SKU No. X0837. The second item is a solid brass key holder, SKU
No. F1563, Vendor No. PT 412/94333. The purpose of the key holder
is to have a place to hang up keys for future use. With the key
hooks, it serves a useful function and would therefore be more than
a mere ornament. The third item is a brass plated plant stand, SKU
No. F6845, Vendor No. PT 415/ID1282.
Both the plant
caddy and the plant stand are attractive and add to the decor of
the house. At the same time they serve the functional and useful
purpose of either holding the plant in a particular location or
allowing the plant to be moved around. The plant caddy and plant
stand are both designed to be placed on the floor or ground.
The applicable subheading for the solid brass plant caddy and
the brass plated plant stand will be 9403.20.0010, Harmonized
Tariff Schedule of the United States Annotated, HTSUSA, which
provides for: Other furniture and parts thereof: Other metal
furniture, household. The rate of duty will be 4 percent ad
valorem. The applicable subheading for the solid brass key holder
will be 8302.50.0000, HTSUS, which provides for hat-racks, hat
pegs, brackets and similar fixtures. The rate of duty will be 3.4
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport