The tariff classification of a ceramic planter from Germany.

NY J83172 April 21, 2003 CLA-2-69:RR:NC:2 227 J83172 CATEGORY: Classification TARIFF NO.: 6914.90.8000 Ms. Lucy Garcia Euroflora of Broward, Inc. P.O. Box 100914 Ft. Lauderdale, FL 33310 RE: The tariff classification of a ceramic planter from Germany. Dear Ms. Garcia In your letter dated April 2, 2003, you requested a tariff classification ruling. The submitted sample is a small ceramic (terra-cotta) planter, item number P06, that measures about 2 ¼ inches high and incorporates a bottom aperture for draining. It is imported with a round-shaped terra-cotta saucer measuring about 3 inches in diameter. You claim that this merchandise is properly classified under subheading 6913.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: other than of porcelain or china: other: of earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze, and mottled, streaked or solidly colored brown to black with metallic oxide or salt. However, since the subject merchandise does meet the necessary criteria within the above-stated provision, consideration of classification under subheading 6913.90.3000, HTS, is precluded. The applicable subheading for the small ceramic planter, item number P06, will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles: other than of porcelain or china: other. The rate of duty will be 5.6 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division