The tariff classification of plastic planters from Vietnam

N283412 March 8, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Samantha Jean Gaglio Lifetime Products Freeport Center BLDG. D12 Clearfield, UT 84016 RE: The tariff classification of plastic planters from Vietnam Dear Ms. Gaglio: In your letter dated February 10, 2017, you requested a tariff classification ruling. The four submitted illustrations depict items that are identified as planters. The planters are further identified as a Forli Planter, a Villa Planter, a Tulip Planter and a Praha Planter. The Praha Planter measures approximately 22.5” in height and the other three planters each measure approximately 21” in height. All four planters are made of high-density polyethylene (HDPE) plastic material and the outer surface of each is spray painted for texture and color. The planters are designed to be used as garden equipment. The applicable subheading for the Forli Planter, the Villa Planter, the Tulip Planter and the Praha Planter will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles…of plastics: other: 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 https://hts.usitc.gov/current. 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division