The Product
- A low circular dolly made to move and display outdoor potted plants.
- Powder-coated steel platform, black or brown, on four swivel castors, two of them locking.
- Measures 16.8 inches across and 3 inches high, holds 300 pounds and weighs 7.7 pounds.
- Imported fully assembled and sold through retail stores for home and small business use.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plant dolly (Planter Caddy) | HTS 9403.20.0090 | Other furniture and parts thereof: Other metal furniture: Other: Other. |
Explanation
CBP started with General Rule of Interpretation 1, which classifies goods by the words of the headings and notes. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles constructed for placing on the floor or ground and used mainly with a utilitarian purpose. CBP found the planter caddy meets that definition of furniture.
The requester suggested subheading 9403.20.0090, other metal furniture, other, other, and CBP agreed, pointing to Headquarters ruling H271824. The dolly's platform is powder-coated steel.
The letter also notes. The requester also asked whether a Chapter 98 line for machinery, equipment and implements used for agricultural or horticultural purposes applies; CBP declined to comment because that issue was under review at Headquarters.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a low wheeled platform made to move and display potted plants?
- Is the platform made of steel or another metal?
- Is it built to stand on the floor or ground?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9403.20.0090 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
CBP's letter points to Headquarters ruling H271824 in agreeing with the classification. Rulings I89480, C81474 and N027730 classify plant stands under other lines of the same subheading, and N336479 covers a growing rack.
- N344052November 27, 2024The classification of a gazebo from China9403.20.0050
- I89480January 6, 2003Plant stand from China9403.20.0010
- C81474November 28, 1997Plant stands from China9403.20.0030
- N027730May 13, 2008Plant stand from China9403.20.0015
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
- N336479November 22, 2023Growing rack from China9403.20.0082
- N360612April 14, 2026Metal furniture from China9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N333922 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms