United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N026345 - NY N026432 > NY N026407

Previous Ruling Next Ruling
NY N026407




May 15, 2008

CLA-2-44:OT:RR:E:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of a two-tier wooden planter from China

Dear Mr. Crago:

In your letter dated April 17, 2008 you requested a tariff classification ruling.

The ruling was requested on a two-tier planter, item number A026ZA00859. A photograph of the product was submitted. It consists of two oblong barrel style planter boxes permanently mounted on supports. The supports raise the planters in a step-like manner. The two-tier planter is made entirely of wood. The overall measurements are 19-5/8” long x 19-5/8” wide x 21-5/8” high.

The applicable subheading for the two-tier wooden planter, item number A026ZA00859, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: