The tariff classification of a wooden planter box from China

N287375 July 12, 2017 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Kevin Hussey Paul Bellack, Inc. 129 Gaither Drive Ste. G Mount Laurel, NJ 08054 RE: The tariff classification of a wooden planter box from China Dear Mr. Hussey: In your letter, dated June 15, 2017, you requested a classification ruling. Photographs were submitted for our review. The wooden planter is an open box constructed of unpainted fir designed for displaying real or artificial plants. The inside is lined with plastic sheeting. It will be imported in two sizes, measuring approximately 11” x 7” and 13” x 5.” Both styles are approximately 3” high. The applicable subheading for wooden planter box will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The general column rate of duty will be 3.2% ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division