Reconsideration of NY N257502; classification of a planter shaped like an urn

HQ H262219 October 24, 2018 OT:RR:CTF:TCM H262219 KSG CATEGORY: Classification TARIFF NO.: 9403.70 Carissa Clark Senior Compliance Specialist 5568 West Chester Road West Chester OH 45069 RE: Reconsideration of NY N257502; classification of a planter shaped like an urn Dear Ms. Clark: This is in reply to your letter dated December 26, 2014, in which you requested reconsideration of New York Ruling Letter (NY) N257502, dated October 17, 2014, which pertains to the tariff classification of a plastic planter shaped like an urn that is has a hand-painted exterior surface top coated with a polyurethane finish. The planter is floor or ground standing and the bottom of the planter has a drain hole and plug. The urn is 27 inches in height and 17 inches in diameter. In NY N257502, CBP classified the planter in subheading 9403.70.40, HTSUS, which provides, in pertinent part, for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics.” In NY N257502, CBP concluded that the planter falls within the meaning of furniture in heading 9403, in that it is floor or ground standing, used to equip establishments with movable receptacles for the placement of plants in mainly outdoor settings, and supports the human need to beautify one’s surroundings and admire nature. We have reviewed NY N257502, and it is affirmed. You contend that Headquarters Ruling Letter (HQ) 961862, dated June 8, 1999, supports your conclusion that the imported article is properly classified in subheading 3924.90, HTSUS. The articles classified in HQ 961862 were various plastic planters, urns…etc. that were compared to flower pots. While HQ 961862 does not address whether the articles were designed to be placed on a table or on the floor, it appears based on the size that they were not designed to be placed on the floor. Further, there is a statement that the articles involved in HQ 961862 did not contain drainage holes. This may indicate that the articles are merely decorative. In contrast, the article classified in NY N257502 has a drain hole and is intended for placement on the floor or ground. Explanatory Note (“EN”) 2 to Chapter 94, HTSUS, states that only articles designed for placement on the ground or floor are to be classified in headings 9401 to 9403. The EN also clearly states that articles of furniture of any material, including plastic, are to be classified in headings 9401 to 9403. The EN for heading 9403 includes plant stands as an exemplar for furniture for locations such as private dwellings and hotels. We find the article in this case to be akin to a plant stand. Therefore, CBP was correct in classifying these articles in heading 9403, HTSUS. Accordingly, NY N257502 is affirmed. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division