I89323 I8 Ruling Active

The tariff classification of a ceramic planter in twig basket from China.

Issued January 15, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6914.90.8000

Headings: 6914

Product description

Sample is being returned as requested. The submitted sample is a composite article, style number 6D-B031, that consists of a ceramic (terracotta) planter inserted permanently into a twig basket. The planter measures about 3 ½ inches high with a square top, measuring nearly 3 ¾ inches by 3 ¾ inches, tapering downward to a square base. The twig basket measures nearly 4 ½ inches in height with a square wooden base. This article also features top and bottom artificial grass situated between the planter and basket.

CBP rationale

The applicable subheading for this ceramic planter in twig basket will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles, other than of porcelain or china, other.

Full text

NY I89323 January 15, 2003 CLA-2-69:RR:NC:2:227 I89323 CATEGORY: Classification TARIFF NO.: 6914.90.8000 Mr. R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a ceramic planter in twig basket from China. Dear Mr. Garrett: In your letter dated December 17, 2002, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a composite article, style number 6D-B031, that consists of a ceramic (terracotta) planter inserted permanently into a twig basket. The planter measures about 3 ½ inches high with a square top, measuring nearly 3 ¾ inches by 3 ¾ inches, tapering downward to a square base. The twig basket measures nearly 4 ½ inches in height with a square wooden base. This article also features top and bottom artificial grass situated between the planter and basket. The applicable subheading for this ceramic planter in twig basket will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles, other than of porcelain or china, other. The rate of duty will be 5.6 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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