The tariff classification of two planters with their stands from China.

N302400 February 13, 2019 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0050; 9403.60.8081; 9903.88.03. Amy Li Mercuries Asia Ltd. No. 1 Yinhe Road Shishuikou Industrial Area Qiaotou Town Dongguan 523528 China RE: The tariff classification of two planters with their stands from China. Dear Ms. Li: In your letter dated December 19, 2018, you requested a tariff classification ruling. Samples and product information were provided. Item 1, identified as a “Ceramic Planter with Metal Stand,” is a floor standing ceramic planter with a stand made of metal wire collectively measuring approximately 11.5” in width, 11.5” in depth, and 22.5” in height. Item 2, identified as a “Ceramic Planter with Wood Stand,” is a floor standing ceramic planter with a stand made of wood collectively measuring approximately 8.5” in width, 8.3” in depth, and 12.8” in height. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94, heading 9403, under the category of [Private dwellings, hotels, etc.,] list cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing-tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side-boards, dressers, cupboards; food-safes; bedside tables; beds( including wardrobe beds, camp-beds, folding beds, cots, etc.); needlework tables; stools and foot –stools (whether or not rocking) designed to rest the feet, fire screens; draught-screens; pedestal ashtrays; music cabinets, music stands or desks; play-pens; serving trolleys (whether or not fitted with a hot plate) as falling under the list of exemplars for other furniture classified under heading 9403, HTSUS. In the opinion of this office the plant stands fall within the construct of EN 9403, HTSUS. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. The metal stand of item 1 and the wood stand of item 2 impart the essential character to each respective ceramic planter. The wood and metal stand to each ceramic planter provide a support base and a leveled platform structure. Each stand ensures the ceramic planters remain balanced and centered. The applicable subheading for the “Ceramic Planter with Metal Stand” will be 9403.20.0050, HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The rate of duty will be free. The applicable subheading for the “Ceramic Planter with Wood Stand” will be 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wood furniture: Other: Other.” The rate of duty will be free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9403.20.0050 and 9403.60.8081, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0050 and 9403.60.8081, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Dharmendra Lilia at dharmendra.lilia.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division