The tariff classification of a steel self-watering planter from China

N362066 June 29, 2026 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Nicole Vallee Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a steel self-watering planter from China Dear Ms. Vallee: In your letter dated June 3, 2026, you requested a tariff classification ruling. Photographs and descriptions of the merchandise were included in your inquiry. The merchandise under consideration is described as a self-watering planter, item # 2052888. This oval-shaped planter is made of steel with a plastic liner. It includes an oval-shaped trellis to support growing plants or herbs, a water level indicator, and a drainage hole with a removable plug. The planter measures 17.1” x 7.2” x 11”. It is designed to be placed on a countertop or hung from a wall or railing and is suitable for both indoor and outdoor use. Wall and railing mounting hardware is included. The ruling request seeks classification of the subject merchandise in subheading 9403.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Other metal furniture: Household: Other: Other. We disagree. The planter fails Chapter 94 Note 2 – it is not for placement on the floor or ground. Further, the item can be placed on top of other furniture. The applicable subheading for the self-watering planter, item # 2052888 will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The general rate of duty will be Free. Additionally, you requested that the self-watering planter be considered for duty-free treatment under subheading 9817.00.60, HTSUS. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, Part 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal. As such, CBP will not issue a ruling regarding the eligibility of the self-watering planters under subheading 9817.00.60, HTSUS, at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Great States Corporation DBA American Lawn Mower Co. v. United States, Court No. 24-00216; Melnor Inc. v. United States, Court No. 25-00052; and Hydro Gear v. United States, Court No. 23-00044. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division