NY I89664 - The tariff classification of a wooden garden trellis with planter boxes, a wooden garden trellis bench and a 3 tier folding step plant stand from China. - United States International Trade Commision Rulings

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 > 2003 NY Rulings > NY I89649 - NY I89735 > NY I89664

Previous Ruling Next Ruling
NY I89664

January 9, 2003

CLA-2-94:RR:NC:SP:233 I89664

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740; 9401.69.8030; 9403.60.8080

Ms. Terri Ursery
Garden Ridge
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of a wooden garden trellis with planter boxes, a wooden garden trellis bench and a 3 tier folding step plant stand from China.

Dear Ms. Ursery:

In your letter dated December 26, 2002, you requested a tariff classification ruling.

You have submitted photographs depicting the following items to be imported:

Item 995125 is a wooden garden trellis with two planter boxes measuring 68.5” x 20” x 64”.

Item 995126 is a wooden garden trellis bench measuring 50” x 23” x 83”.

Item 995142 is a wooden 3 tier folding step plant stand measuring 39” x 27” x 37”.

The applicable subheading for the wooden garden trellis with two planter boxes will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of wood: Other, Other.” The rate of duty will be 3.3% ad valorem.

The applicable subheading for the wooden garden trellis bench will be 9401.69.8030, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other, Other.” The rate of duty will be free.

The applicable subheading for the wooden tier folding step plant stand will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: