The tariff classification of decorative ceramic planters from Vietnam and Italy.

N231115 September 5, 2012 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Kerry L. Fleming Ocean State Job Lot 375 Commerce Park Road North Kingstown, RI 02852 RE: The tariff classification of decorative ceramic planters from Vietnam and Italy. Dear Ms. Fleming: In your letter dated August 16, 2012, you requested a tariff classification ruling. The merchandise under consideration is four styles of decorative ceramic planters, SKU numbers 81154, 98185, 92536, and 107456. SKU number 81154 measures approximately 8.7 inches high by 11.8 inches in diameter, is green in color and is decorated with a raised design. SKU number 98185 measures approximately 8.3 inches high by 9.8 inches in diameter and is brown in color. You state that both of these planters are made of stoneware and have a country of origin of Vietnam. SKU number 92536 measures approximately 13 inches high by 13.8 inches in diameter and is terra cotta in color. SKU number 107456 measures approximately 7.2 inches high by 7.9 inches in diameter, is terra cotta in color and is decorated with an etched design. You state both of these planters are made of earthenware, and have a country of origin of Italy. In your ruling request you suggest classification of these decorative planters in 6914.90.8000, Harmonized Tariff Schedule of the United States (HTSUS) as other ceramic articles. However, these planters are ornamental ceramic articles, and are more specifically provided for elsewhere in Chapter 69, HTSUS. The applicable subheading for the decorative ceramic planters, SKU numbers 81154, 98185, 92536, and 107456 will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 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 Nicole Sullivan at (646) 733-3028. Sincerely, Thomas J. Russo Director National Commodity Specialist Division