The tariff classification of sundials, plant stands and birdbaths from Canada

NY 892510 December 3, 1993 CLA-2-83:S:N:N3:113 892510 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9403.20.0010 Ms. Patricia A. Bielaski Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of sundials, plant stands and birdbaths from Canada Dear Ms. Bielaski: In your letter dated November 16, 1993, on behalf of Metalcraft Spinning and Stamping, Ltd., you requested a tariff classification ruling. The merchandise consists of painted aluminum articles on pedestal bases that will be displayed primarily on lawns and in gardens. Three samples were submitted with your request. One is a green sundial measuring approximately 21 inches high with an 11-inch diameter top and a 9-inch diameter base. The sundial is clearly ornamental in nature. The other two samples are plant stands which can be used inside or outside the home. They are designed to rest upon a floor or lawn, and meet the definition of furniture for classification purposes. One stand is green and the other is white. Both measure approximately 27 inches high with a 15 1/2-inch diameter top and a 12-inch diameter base. The plant stand can also function outdoors as a birdbath. The applicable subheading for the sundial will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal. The rate of duty will be 5 percent ad valorem. Goods classifiable under subheading 8306.29.0000, which have originated in the territory of Canada, will be entitled to a 2.5 rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the plant stand and birdbath will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other metal furniture, household. The rate of duty will be 4 percent ad valorem.  Goods classifiable under subheading 9403.20.0010, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport