NY 896450 - The tariff classification of planters from Canada. - United States International Trade Commision Rulings

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NY 896450

April 21, 1994

CLA-2-44:S:N:N8:230 896450

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9540; 3926.90.9590; 6914.90.0000

Mr. Frans Carpay
Village Project Management Ltd.
893 West 7th Avenue
Vancouver, BC, CANADA V5Z 1C2

RE: The tariff classification of planters from Canada.

Dear Mr. Carpay:

In your letters dated February 28 and March 31, 1994, you requested a tariff classification ruling.

The items in question are indoor/outdoor planters (functional, decorative plant holders) known as "Tall Pot Container Systems." Designed to be placed on the floor or ground, they are offered in sizes (heights) ranging from 8" to 32", with capacities of 1 to 45 gallons. It appears that they will be principally used in commercial settings. A sample and descriptive literature were submitted and will be retained for reference.

Each article consists of a hexagonally shaped outer container which holds a removable inner liner (PVC plastic nursery pot). There are three versions of the product, the difference being in the materials comprising the sides of the outer container. "The Natural" has plywood panels with Douglas Fir strip overlays and corners. "The Classic" has ABS plastic panels with Douglas Fir corners. "The Ceramic" has ceramic panels with aluminum corners. All three versions have upper and lower collars made of ABS plastic.

Of all the components, the side panels contribute most to the surface area, weight and appearance of these articles, and therefore, in our opinion, impart the essential character of each style.

Accordingly, the applicable tariff provision for the "`The Natural' Tall Pot Container System" will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (non-enumerated) articles of wood. The general rate of duty will be 5.1%.

The applicable provision for "`The Classic' Tall Pot Container System" will be 3926.90.9590, HTSUSA, which provides for other (non-enumerated) articles of plastics. The general rate of duty will be 5.3%.

The applicable provision for "`The Ceramic' Tall Pot Container System" will be 6914.90.0000, HTSUSA, which provides for other (non-enumerated) ceramic articles. The general rate of duty will be 8%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

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