The tariff classification of plastic flowerpots from Great Britain and Germany.

NY G87872 March 15, 2001 CLA-2-39:RR:NC:MM:106 G87872 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9817.00.5000 Mr. Dan Magee Circle International Professional Services Group 1619 Diamond Springs Rd., Suite F Virginia Beach, VA 23455 RE: The tariff classification of plastic flowerpots from Great Britain and Germany. Dear Mr. Magee: In your letter dated February 27, 2001, on behalf of Landmark Plastic Corporation, you requested a tariff classification ruling. You submitted sample flowerpots with your request. The articles in question are flowerpots, made of polypropylene and polystyrene, of various sizes, principally between 9mm and 13mm in diameter, in various colors, principally black, green and terra cotta, either round or square in basic shape, with drainage holes in the bottom of the pots. You indicate that after importation, Landmark sells these flowerpots to firms directly involved in the horticultural and agricultural industries. The applicable subheading for the plastic flowerpots will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the plastic flowerpots would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division