HQ 083517: Tariff classification of half-barrel planters

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083517

                                     May 1, 1989

          CLA-2 CO:R:C:G 083517 JLJ, 835349

          CATEGORY: Classification

          TARIFF NO.: 4421.90.90

          Mr. Gregory T. Kohles, Vice President
          Barrel Merchants
          1101 Vintage Avenue
          St. Helena, California 94574

          RE: Tariff classification of half-barrel planters

          Dear Mr. Kohles:

               You requested a tariff classification under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA) for half-
          barrel planters imported from Canada.  You submitted descriptive
          literature with your request.

          FACTS:

               The merchandise at issue is "Genuine Oak Whiskey Barrel
          Planters" imported from Canada.  The planters are half-barrel
          planters made from used whiskey barrels which have been cut in
          half.  Steel bands have been nailed in place to guarantee
          stability.  The planters' dimensions are 25 inches in diameter
          and 17 to 18 inches in height.  They weigh approximately 55
          pounds.  The planters' 25 gallon capacity will accommodate trees,
          shrubs, vegetables and other plants.

               The descriptive literature submitted states that "Popular
          and versatile half-barrel planters can be used for landscaping,
          decks, and patios....Used for fish ponds, fountains, firewood
          storage and outdoor furniture."

          ISSUE:

               Are these half-barrel planters classified as articles of
          wood or as furniture?

          LAW AND ANALYSIS:

               Chapter 94, HTSUSA, covers furniture.  Chapter Note 2 to
          that chapter states as follows:















                                         -2-


                     The articles (other than parts) referred to in
                     headings Nos. 94.01 to 94.03 are to be classified in
                     those headings only if they are designed for placing
                     on the floor or ground.

          The Explanatory Notes, which provide the official interpretation
          of the Harmonized Tariff Schedule at the international level,
          state that Chapter 94 includes furniture which is used to equip
          private dwellings, hotels, theaters, cinemas, offices, churches,
          schools, cafes, restaurants, laboratories, hospitals, dentists'
          surgeries, etc.  The Explanatory Notes to Heading 9403, HTSUSA,
          state that:

                     This heading covers furniture and parts thereof, not
                     covered by the previous heading.  It includes
                     furniture for general use (e.g., cupboards, show-
                     cases, tables, telephone stands, writing-desks,
                     escritoires, book-cases, and other shelved furniture,
                     etc.) and also furniture for special uses.

          The Explanatory Notes to Heading 9403 go on to say that the
          heading includes furniture for private dwellings, hotels, etc.,
          offices, schools, churches, shops, stores, workshops, etc., and
          laboratories or technical offices.

               Whether the instant half-barrel planters are classified as
          furniture under the HTSUSA depends upon whether they fall within
          the ambit of the Explanatory Notes language cited above.  The
          descriptive literature submitted states that the planters have
          many uses, but that outdoor furniture is simply one of their
          possible uses.  Indeed, from the literature, it would appear that
          the planters are principally used as planters rather than in any
          other way.  We do not consider wooden planters to be articles of
          furniture for purposes of the HTSUSA.

               Chapter 44, HTSUSA, covers wood and articles of wood.  There
          is no specific provision for wooden planters, therefore the
          instant merchandise is classified under the provision for other
          articles of wood, other, in subheading 4421.90.90, HTSUSA,
          dutiable at the general rate of 5.1 percent ad valorem.  Goods
          classified under this subheading which originate in Canada will
          be entitled to a 4.5 percent ad valorem duty rate under the
          United States-Canada Free Trade Agreement upon compliance with
          all applicable regulations.

















                                         -3-


          HOLDING:

               Wooden half-barrel planters are not classified as furniture
          but as articles of wood in subheading 4421.90.90, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

















































          6cc: A.D. N.Y. Seaport
          2cc: Chief C.I.E.
          Johnson library
          name: 083517JLJ