The tariff classification of decorative steel planter from China

N121677 September 22, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Robert Kendzie Studio 33 20 Commerce Parkway, Suite 101 Fredericksburg, VA 22406 RE: The tariff classification of decorative steel planter from China Dear Mr. Kendzie: In your letter dated September 2, 2010, you requested a tariff classification ruling. A photograph of the article was submitted with your request. The merchandise under consideration is described as a Metal Frog Planter, UPC number 6-34043-34486-1. It is made entirely of steel and features the figure of a whimsical green frog standing on a flat base beside a yellow metal bucket. The photograph you submitted depicts two versions of the product. One version depicts a frog holding a flower; the other version depicts a frog holding a bug net with an insect resting on the side of the bucket. Your letter indicates that this product is designed for use as a decorative planter for a deck, patio or garden. It weighs 1.75 lbs. and measures approximately 16.9 inches tall by 13 inches wide by 7.9 inches in depth. You proposed classification for the subject planter under subheading 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other.  However, this office disagrees because the planter at issue is more specifically provided for elsewhere in the HTSUS.  The planter is not classifiable in heading 7326, HTSUS, because it is provided for more specifically in heading 8306, HTSUS, which provides for, among other things, statuettes and other ornaments of base metal. The applicable subheading for the steel decorative planter will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division