The tariff classification of cemetery flower vases from China

N237430 January 28, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Elyssa Emsellem Neville Peterson LLP 17 State Street – 19th Floor New York, NY 10004 RE: The tariff classification of cemetery flower vases from China Dear Ms. Emsellem: In your letter dated January 14, 2013, on behalf of WD Glassvase Imports Inc., you requested a tariff classification ruling. A sample was provided with your letter. The cemetery vase is used to hold floral arrangements at a gravesite. It is a cone-shaped plastic vase that measures 9.25 inches deep and 5.25 inches in diameter at the top. It has a 2-inch metal spike for planting the vase into the ground. The words “In Loving Memory” are etched into the vase. You suggest classification in subheading 3923.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics. However, Customs Headquarters has repeatedly ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. See HQ 963493, dated March 23, 2000, HQ H026238, dated June 4, 2009, HQ 960155, dated May 15, 1997, and HQ 967002, dated February 18, 2005. The vases that are the subject of this request are sold empty by craft stores, nurseries, department stores and online merchandisers directly to consumers to be filled with their own floral arrangements. There are instructions online showing how consumers can use these vases to create arrangements using live flowers, artificial flowers, ribbons, stuffed animals or other decorative enhancements. The vases are of a type used in front of gravestones, religious statues and memorial sites. Florists may offer these vases to their customers as a convenience just as they offer ceramic planters or glass vases as an optional container choice for a floral arrangement, generally at an additional cost. The vases are specialty vessels used for the display of the flowers, not for the packing and transport of the flowers. Therefore, they are not classifiable in heading 3923. This office agrees with your suggested alternate classification in heading 3926 as other articles of plastics. The applicable subheading for the plastic cemetery flower vases will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. 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, Thomas J. Russo Director National Commodity Specialist Division