The tariff classification of a plastic planter from China.

N005243 January 22, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Bernard D. Liberati Morris Friedman & Co. P.O. Box 1550 1153 Marlkress Road Cherry Hill, NJ 08003 RE: The tariff classification of a plastic planter from China. Dear Mr. Liberati: In your letter dated January 4, 2007, on behalf of Atticks Inc., you requested a tariff classification ruling. A sample was provided with your letter. The planter is said to be composed of polyvinyl chloride plastic. The planter represents a section of a tree trunk with foliage and two birds. The top of the planter is open, making it suitable to hold plants. The planter, which is cylindrical, measures approximately 4 ½ inches in height by 5 ¼ inches in diameter. The applicable subheading for the plastic planter will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 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