The tariff classification of plants from Poland.

NY G81075 September 11, 2000 CLA-2-06:RR:NC:2:231 G81075 CATEGORY: Classification TARIFF NO.: 0604.99.6000 Ms. Lauren Yeager Ikea North America Services, Inc. 496 West Germantown Pike Plymouth Meeting, PA 19462-1389 RE: The tariff classification of plants from Poland. Dear Ms. Yeager: In your letter, dated August 10, 2000, you requested a classification ruling. The merchandise is described thus: “Dried Pot Plant/Barley,” item 90027284, is comprised of dried barley set in a flowerpot. The barley measures 17 inches in height. The flowerpot is of red earthenware and it slightly tapers downwards; it measures 4 5/8 inches in height and 2 13/16 inches in diameter at the base. The net weight is 0.3 kilograms. “Dried Pot Plant/Wheat,” item 90027279, consists of dried wheat set in a flowerpot. The wheat measures 14 inches in height. The flowerpot is of red earthenware and it slightly tapers downwards; it measures 4 5/8 inches in height and 2 13/16 inches in diameter at the base. The net weight is 0.3 kilograms. The applicable subheading for “Dried Pot Plant/Barley” (item 90027284) and “Dried Pot Plant/Wheat” (item 90027279) will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 0604.99.6000, HTS, which are products of Poland, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” and then search for the term “GSP.” This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, contact National Import Specialist Thomas Brady at 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division