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NY L88823

November 18, 2005

CLA-2-94:RR:NC:SP:233 L88823


TARIFF NO.: 9403.80.6040

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a planter stand from China.

Dear Mr. Stinson:

In your letter dated November 7, 2005, you requested a tariff classification ruling.

The submitted sample is identified as SGC 23.5 in. SQ Planter Stand, Liss Item #943499. The item is a floor standing planter stand measuring 12” x 12” x 23”, constructed of an iron frame with a square slate tabletop. The planter stand is intended for use as decoration in the garden.

The metal and the slate used to construct the planter stand form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the slate tabletop imparts the essential character to the good.      

Your sample is being returned as requested.

The applicable subheading for the planter stand will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials Other, Household.” 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.


Robert B. Swierupski

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