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NY C81594




November 28, 1997

CLA-2-94:CL:PD:CO:TEB:F01

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0030

Ms. Tammy Locke
International Entry Department
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37207

RE: The tariff classification of a plant stand from the Philippines.

Dear Ms. Locke:

In your letter dated November 4, 1997, you requested a tariff classification ruling.

The submitted photograph depicts the furniture item, Model #458WGT, to be a decorative plant stand in the shape of a garden cart. The plant stand is wrought iron and measures approximately 44" in length, 13" in wideth and stands 18" high. The stand is designed to be placed on the floor or ground and used to hold planters. It cannot be used to carry loads of any kind and is designed for decorative use only.

The applicable subheading for the plant stand will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other metal furniture; other. The duty rate will be 1.6 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director

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