The tariff classification of a ceramic flower pot with "feet" from China.
Issued June 18, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6914.90.8000
Headings: 6914
Product description
The merchandise under consideration is identified as Pot with Decorative Feet Set, Item Number A026A03487. The item consists of a non-decorated terra cotta ceramic flower pot and three decorative pot “feet” made of agglomerated stone, which are designed to hold the pot. The pot measures 5.5” in diameter x 5.5” in height, and the feet measure 4.3” x 3.95” x 3.95”. The feet will come in two designs: gnomes and frogs. The pot and feet will be packaged together for retail sale. The item is being marketed for home and garden household use. You have submitted product details and specifications with your request. The Pot with Decorative Feet Set will be classified as a set in the tariff provision applicable to the article which imparts the essential character. In this instance, the essential character is imparted by the ceramic pot. Under Explanatory Note (2) to heading 6914, Harmonized Tariff Schedule of the United States (HTSUS), “Non-decorative flower-pots” are included under 69.14 – Other ceramic articles.
CBP rationale
The applicable subheading for the Pot with Decorative Feet Set, Item Number A026OA03487, will be 6914.90.8000, HTSUS, which provides for “Other ceramic articles: Other: Other.
Full text
N030628 June 18, 2008 CLA-2-69:OT:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 6914.90.8000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a ceramic flower pot with “feet” from China. Dear Mr. Crago: In your letter dated June 11, 2008, you requested a tariff classification ruling. The merchandise under consideration is identified as Pot with Decorative Feet Set, Item Number A026A03487. The item consists of a non-decorated terra cotta ceramic flower pot and three decorative pot “feet” made of agglomerated stone, which are designed to hold the pot. The pot measures 5.5” in diameter x 5.5” in height, and the feet measure 4.3” x 3.95” x 3.95”. The feet will come in two designs: gnomes and frogs. The pot and feet will be packaged together for retail sale. The item is being marketed for home and garden household use. You have submitted product details and specifications with your request. The Pot with Decorative Feet Set will be classified as a set in the tariff provision applicable to the article which imparts the essential character. In this instance, the essential character is imparted by the ceramic pot. Under Explanatory Note (2) to heading 6914, Harmonized Tariff Schedule of the United States (HTSUS), “Non-decorative flower-pots” are included under 69.14 – Other ceramic articles. The applicable subheading for the Pot with Decorative Feet Set, Item Number A026OA03487, will be 6914.90.8000, HTSUS, which provides for “Other ceramic articles: Other: Other.” The rate of duty will be 5.6% 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 http://www.usitc.gov/tata/hts/. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of three ceramic fiber products and two ceramic bricks from China.
The tariff classification of composite shower wall panels from China.
The tariff classification of a ceramic surface from Portugal.
The tariff classification of Xtone ceramic surfaces from Spain.
The tariff classification of ceramic surfaces from Italy.
The tariff classification of five styles of ceramic surfaces from Spain.
Reconsideration of New York Ruling Letter N234655, dated January 28, 2013; Classification of stoneware ceramic slabs from Spain
The tariff classification of stoneware ceramic slabs from Spain.
The tariff classification of ceramic beads from an unspecified country.
The tariff classification of drawer hardware from India.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →