The tariff classification of wooden plant stands from China

N322879 November 22, 2021 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 9903.88.03 Carol Chen Bansco Enterprise Ltd. 1607 Diya Tower, Jindi Bldg. Zhongshanyi Road Guangzhou 510000 CHINA RE: The tariff classification of wooden plant stands from China Dear Ms. Chen: In your letter, dated November 19, 2021, you requested a tariff classification ruling. In lieu of a sample, product specifications and photos were provided for our review. Item number “HVST 22 TBLTP round stand, SKU number BCLF12776F” is a round, wooden (MDF) stand designed for setting a potted plant or similar article on. It measures 11.8” in diameter by 2” high and stands on three small wooden bead feet. You submitted two versions. On the face of one are the words, “fall is my favorite” with a few autumn leaves. On the other are the words, “Gather here with grateful hearts” and a sprig of wheat. The applicable subheading for the wooden stands 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 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading 9903.88.03, HTSUS, in addition to subheading 4420.90.8000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division