The tariff classification of an ornamental planter from China and Hong Kong

NY K89495 September 21, 2004 CLA-2-83: RR:NC:N1:113 K89495 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 an ornamental planter from China and Hong Kong Dear Ms Powell: In your letter dated August 31, 2004, you requested a tariff classification ruling. The sample you submitted is an ornamental, steel planter in the shape of a watering can (item number 050352). The side of the can is decorated to resemble an old-fashioned seed packet, with colorfully painted flowers and the words, “Forget Me Not, Mixed Colors, Roudabush’s Seed Store, 23 S. Front Street, Wilmington, NC”. In your letter, you state that the watering can is not functional. When we filled the sample with water, the can leaked in two places. The planter is 8 inches in height and has a removable, plastic liner. Florists will use the planter to create floral arrangements. The applicable subheading for the planter will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty 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