L87739 L8 Ruling Active

The tariff classification of cemetery vases from China.

Issued October 3, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The cemetery vases (Sku #52000) are composed of molded polypropylene plastic. They come with a 3-inch stake to secure them to the ground. They are designed to hold artificial or fresh cut flowers at gravesites.

CBP rationale

The applicable subheading for the cemetery vases will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY L87739 October 3, 2005 CLA-2-39:RR:NC:SP:221 L87739 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of cemetery vases from China. Dear Ms. Marcoux: In your letter dated September 14, 2005, you requested a tariff classification ruling. Photographs were provided with your letter. The cemetery vases (Sku #52000) are composed of molded polypropylene plastic. They come with a 3-inch stake to secure them to the ground. They are designed to hold artificial or fresh cut flowers at gravesites. The applicable subheading for the cemetery vases will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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