The tariff classification of decorative plastic flowerpot covers from Germany.

NY M81795 April 10, 2006 CLA-2-39:RR:NC:SP:221 M81795 CATEGORY: Classification TARIFF NO. 3926.40.0000 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of decorative plastic flowerpot covers from Germany. Dear Ms. Davidson: In your letter, which was received in this office on March 24, 2006, you requested a classification ruling. The submitted sample is a thin plastic pleated shell that roughly resembles a cupcake liner. The product, which is available in six different colors, is designed to be a decorative cover for a flowerpot. The applicable subheading for the plastic flowerpot covers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division