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 > 1996 NY Rulings > NY 815100 - NY 815324 > NY 815143

Previous Ruling Next Ruling
NY 815143

October 16, 1995

CLA-2-44:R:N4:230 815143


TARIFF NO.: 4421.90.9840

Ms. Patricia Vasquez
Radix Group International, Inc.
1230 Eagan Industrial Road, Suite 160
Eagan, MN 55121

RE: The tariff classification of an indoor plant fountain (wooden planter with electric pump) from Germany.

Dear Ms. Vasquez:

In your letter dated June 16, 1995, on behalf of Menard, Inc. (Eau Claire, WI), you requested a tariff classification ruling. In response to our request for additional information, you forwarded photographs and a value breakdown from the manufacturer (Floralis GMBH, Germany), which were received here on September 28, 1995.

The product in question is described as an indoor plant fountain for homes, offices, shops, restaurants, hotels, waiting rooms, home gardens, etc. It consists of a dodecagonal flower box or planter (made of solid varnished wood side panels and a chipboard bottom) containing a plastic liner, a plastic bucket with submerged electric pump, and a "sprinkle stone." Four castors are also included to make the filled box easy to move. No soil or plants are included.

Each unit will consist of the above-described components packed together in a single, corrugated cardboard carton. The details you provided with respect to the components are as follows:

> Wooden plant pot, 20" (diameter) x 10" (height); net weight 14.5 lbs.; value USD 48.00

> Plastic liner, 18" (diameter) x 9" (height); net weight 9 lbs.; value USD 4.00

> Plastic bucket (1.3 gal.) with cover, 10" high x 9" wide; net weight 0.8 lb.; value USD 1.25

> Submerged pump (110 V, 60 cycles) w/upward pipe and 5-stage output regulator; net weight 9 lbs.; value USD 5.00

> Sprinkle stone (real stone), 5" wide x 8" high; net weight 4.5 lbs.; value USD 4.50

> 4 Castors (metal/plastic) net weight 0.4 lb.; value USD 1.50

> Cardboard packing materials (inner, plus outer carton) value USD 3.00

We find that the planter/fountain is a composite good encompassed by General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS). The wood component, in light of its predominance in terms of weight, bulk, value and appearance, imparts the essential character of the overall article.

Accordingly, the applicable subheading for the "indoor plant fountain" will be 4421.90.9840, HTS, which provides for other (non- enumerated) articles of wood. The rate of duty will be 4.7%.

This ruling is being issued under the provisions of Section 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 (212) 466-5779.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: