The tariff classification of terra cotta pots from Vietnam.

N032259 July 9, 2008 CLA-2-69:OT:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of terra cotta pots from Vietnam. Dear Mr. Crago: In your letter dated June 30, 2008, you requested a tariff classification ruling. The merchandise under consideration consists of decorative terra cotta ceramic pots, identified as Item Numbers A026MA02917, A026MA02916, and A026MA02915. The pots are colored light green and measure as follows: A026MA02917 = 7.87” diameter x 7.09” height A026MA02916 = 9.84” diameter x 8.66” height A006MA02915 = 11.81” diameter x 10.24” height The pots are being marketed for home and garden use. You have submitted product details and specifications with your request. The applicable subheading for the terra cotta pots, Item Numbers A026MA02917, A026MA02916, and A026MA02915, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division