The tariff classification of plastic flower planters from China.

NY G88708 April 18, 2001 CLA-2-39:RR:NC:SP:222 G88708 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Kevin Egan E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of plastic flower planters from China. Dear Mr. Egan: In your letter dated March 20, 2001, on behalf of your client Consolidated Foam, Northbrook, II, you requested a tariff classification ruling. The submitted sample is a plastic flower planter, item R201-13. The polyurethane planter is made to look and feel like clay. In our opinion this is the type of planter that is used around the home. The applicable subheading for the plastic flower planters, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division