E86033 E8 Ruling Active

The tariff classification of decorative ceramic planters from China.

Issued September 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

The exterior features several raised ring-like designs, while the bottom portion of the base possesses a small aperture that serves as a water outlet.

CBP rationale

The applicable subheading for the decorative ceramic planter will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other.

Full text

NY E86033 September 14, 1999 CLA-2-69:RR:NC:2:227 E86033 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Carolyn Baldwin C.H. Powell Company 478 Wando Park Blvd. MT. Pleasant, SC 29464 RE: The tariff classification of decorative ceramic planters from China. Dear Ms. Baldwin: In your letter dated August 17, 1999, on behalf of Garden Interior Gift, you requested a tariff classification ruling. The sample submitted is an unglazed decorative terra-cotta planter which measures approximately 4 7/8 inches in height with a open top diameter of 5 inches and a base diameter of 3 ½ inches. The exterior features several raised ring-like designs, while the bottom portion of the base possesses a small aperture that serves as a water outlet. The applicable subheading for the decorative ceramic planter will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other. The rate of duty will be 6 percent ad valorem. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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