The tariff classification of metal planters from Canada

N245183 August 21, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Todd Holloway Toad Landscape Company/Pot Inc. 419B East 1st Street North Vancouver British Columbia, Canada v711b8 RE: The tariff classification of metal planters from Canada Dear Mr. Holloway: In your letter dated August 14, 2013, you requested a tariff classification ruling. The merchandise under consideration is described as “decorative home/garden hanging metal planters/baskets.” Each planter is made of galvanized steel or aluminum and has a powder coated finish. Each planter includes three stainless steel cables for hanging. The cables are crimped with nickel plated copper sleeves and hang from a stainless steel snap swivel hook. The planter may also include a drainage hole at its base. You have provided pictures and descriptions of two models, “Dolga” and “Flango.” Both models are made of double powder coated, galvanized steel construction and come in six colors. The Dolga planter measures 16.75 inches wide by 3.75 inches high. The Flango planter measures 18.25 wide by 4 inches high. The applicable subheading for the base metal hanging planters will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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, Myles B. Harmon Acting Director National Commodity Specialist Division