Plastic Flower Pots

HQ 955934 July 1, 1994 CLA-2 CO:R:C:F 955934 ALS CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Abdul Salam Dadabhoy Dadabhoy Padube Ltd. 185-E, Block 2 P.E.C.H.S. Society Karachi-29, Pakistan RE: Plastic Flower Pots Dear Mr. Dadabhoy: This is reference to your request for a ruling as to the classification of plastic flower pots manufactured in Pakistan. FACTS: The flower pots under consideration are fabricated from unsaturated polyester resin, aluminum hydroxide powder, color pigments, styrene, cobalt, methyl ethyl ketone peroxide and wax. While they are designed to resemble articles of stone, they contain no stone. They come in various sizes. ISSUE: What is the classification of flower pots made of the materials noted above. LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. - 2 - In considering this matter we noted that the merchandise was originally described as cultured marble or onyx which would indicate that the products were made of agglomerated stone, i.e., stone powder or chips ground with plastics resins. However, the most recent information furnished indicates that the products do not contain any stone. While no sample was provided for laboratory analysis, we have concluded, based on an analysis of the materials utilized, that the flower pots are composed of a plastic material. We have also concluded, based on the catalog presentation of these article, the size of the pots and other information furnished with the ruling request, that the flower pots are primarily designed for residential use. HOLDING: Plastic flower pots designed for household use are classifiable in subheading 3924.90.5500, HTSUSA, the provision for household articles of plastics, other. Such articles are subject to a general rate of duty of 3.4 percent ad valorem. Such products, if the product of Pakistan, which meet the requirements of General Note 3(a)(iii) of the Harmonized Tariff Schedule, regarding the Generalized System of Preferences (GSP), are eligible for a free special rate of duty upon compliance with the provisions of section 10.171 et seq., Customs Regulations (19 CFR 10.171 et seq.). Sincerely, John Durant, Director Commercial Rulings Division