34. 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 str ucture of the greenhouse and gives the item its essential character. The greenhouse has two cabinet doors that open to reveal three, evenly spaced, interior wooden shelves for plants. The shelves specifically fit the width and d epth of the greenhouse. The greenhouse is designed for placement on the ground or floor. (2024 October No.34 – Classification)
A) 4421.99.9880
B) 9403.60.8081
C) 9406.10.0000
D) 9406.90.0120
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The Answer is: B
Citation: HTSUS 9403.60.8081; Chapter 94, Note 2
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