The tariff classification of decorative planters from China.

NY K86305 June 14, 2004 CLA-2-69:RR:NC:1:126 K86305 CATEGORY: Classification TARIFF NO.: 6913.90.5000; 3924.90.5500 Mr. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of decorative planters from China. Dear Mr. Gonzalez: In your letter received in this office on May 26, 2004, on behalf of H & P Sales, Inc., you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples consist of the following articles: two decorative ceramic planters, item numbers 00602 and 00042, that are stated to be of earthenware and stoneware, respectively; and a decorative hanging planter, item number 00874, that is found to be of cellular plastic. You indicate that the decorative ceramic (stoneware) planter, item 00042, should be classified under subheading 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles, other than of porcelain or china, other. However, since this planter is considered to be a decorative article for tariff purposes, consideration of classification under subheading 6914.90.8000, HTS, is precluded. The applicable subheading for the decorative ceramic planters, item numbers 00602 and 00042, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the decorative hanging planter of cellular plastic will be 3924.90.5500, HTS, which provides for other household articles and toilet 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division