The tariff classification of coir planters from Brazil

N020080 December 4, 2007 CLA-2-53:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5305.00.0000 Albert C. Newton Acacia Lumber Trading 32838 NW Overlook St. P.O. Box 387 Scappoose, OR 97056 RE: The tariff classification of coir planters from Brazil Dear Mr. Newton: In your letter dated Nov. 26, 2007, you requested a tariff classification ruling. In your letter, you describe the item as a container used for planting potted or hanging plants, constructed from coconut fibers (coir). The fibers are formed into a hollow cylindrical shape with a bottom, including a drain hole. To form the fibers into a shape, Vaseline and clay are added. The applicable subheading for the coir planters will be 5305.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Coconut and other vegetable textile fibers, not elsewhere specified or included, raw or processed but not spun. The rate of duty will be Free. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division