What is the CLASSIFICATION of a greenhouse cabinet measuring 48?? high by 36?? wide by 20?? deep? The greenhouse is constructed of a wooden frame with unreinforced, translucent plastic sides and roof that allow for light to enter. The wooden frame is the component that forms the structure of the greenhouse and gives the item its essential character. The front of the greenhouse has two cabinet doors that open to reveal three interior wooden shelves for plants. The shelves specifically fit the width and depth of the greenhouse. The greenhouse is intended for placement on the ground or floor.
A. 4420.90.8000
B. 4421.99.9780
C. 9403.60.8081
D. 9406.10.0000
E. 9406.90.0020
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The Answer is : C
Citation: HTSUS 9403.60.8051 Note 2 to Chapter 94, Note 4 to Chapter 94, Note 1(o) to chapter 44, GRI3(a) HTSUS
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