The tariff classification of a flower pot stand from China.

NY J87053 September 3, 2003 CLA-2-39:RR:NC:SP:221 J87053 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a flower pot stand from China. Dear Ms. Butterline: In your letter dated August 4, 2003, you requested a tariff classification ruling. The sample (Liss Item #934124) provided with your ruling is a flower pot stand shaped like an elephant. The top of the stand is flat so that a flower pot can be placed upon it. The stand, which measures approximately 7 ¾ inches in height, 8 inches in length and 4 7/8 inches in width, is said to be composed of plastic. As you requested, the sample is being returned. You propose classification in heading 9403, which provides for furniture. However, to be classified in this heading, the flower pot stand would have to be meant for use as a floor-standing item. This flower pot stand is more suitable for use upon a table, counter or dresser. The applicable subheading for the flower pot stand will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division