The tariff classification of a floral pot from China

NY J87497 July 23, 2003 CLA-2-83:RR:NC:N1:113 J87497 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a floral pot from China Dear Ms. Powell: In your letter dated July 14, 2003, you requested a tariff classification ruling. The sample you submitted is a decorative pot made of galvanized steel and trimmed with red rattan (item number 040353). The pot is approximately 4 inches in diameter at its base, 6 inches in diameter at its top, and 5 inches in height. It will be used by florists to create flower arrangements. Your letter indicates that the item is made of zinc. However, since the pot attracts a magnet and the metal zinc does not, it is our opinion that the constituent metal is steel. The applicable subheading for the floral pot will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, other. The duty rate will be free. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division