The tariff classification of a wood chair plant holder with terracotta pots from China

NY G82484 October 18, 2000 CLA-2-44:RR:NC:2:230 G82484 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wood chair plant holder with terracotta pots from China Dear Ms. Aldinger: In your letter dated September 11, 2000 you requested a tariff classification ruling. The product to be classified is referred to as a “Wooden Chair with Two Flower Pots” and is designated as Rite Aid item #995083. A sample of the product was submitted. It consists of a wood plant holder with two terracotta pots. The plant holder is in the form of two chairs with a table between them and measures approximately 11-3/4” wide by 4-3/4” deep by 7-3/4” high. The terracotta pots are round and measure about 3” high and 3” in diameter on top. The pots taper down to 1-3/4” in diameter at the bottom and they have rims that are wider than the rest of the tapered length. The pots are designed to fit in the chairs. The chairs have holes in the seats and the pots fit inside the holes up to the rims. The chairs and the rims of the pots are painted the same color. The product will be imported in an assortment of three colors. The wood chair plant holder and the two terracotta pots form a composite good made up of different components. The components are adapted one to the other and together form a whole which are not normally offered for sale in separate parts. A composite good is classifiable according to the component which gives it its essential character. The essential character of the product being classified is imparted by the wood chair plant holder. The chair plant holder is greater in value, in area and in visual impact than the two small pots. The applicable subheading for the wood chair plant holder with terracotta pots, Rite Aid item #995083, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division