N035239 N0 Ruling Active

The tariff classification of a battery operated "butterfly flower pot" from China

Issued September 5, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.99.8000

Headings: 4911

Product description

The submitted sample is designated as Item Number A080UA00309. It is a battery operated “butterfly flower pot” made of 80% plastic and 20% other materials including the electrical wiring according to your letter. It measures approximately 5” x 2.875” x 7” and will include 1 AA battery (battery was not included with the submitted sample). The “flower pot” is filled with plastic foliage and an oversized lithographically printed plastic butterfly that is the focal point. The “flower pot” has split dried vegetable stalks surrounding the plastic mold base. The “flower pot” is designed to be adhered to the wall or some other base. When a battery is powering the pot and it is switched on the printed “butterfly” flutter its wings. For tariff purposes it is the printed “butterfly” that gives the battery operated “butterfly flower pot” its essential character.

CBP rationale

The applicable subheading for the battery operated “butterfly flower pot” will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter (not enumerated).

Full text

N035239 September 5, 2008 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a battery operated “butterfly flower pot” from China Dear Mr. Crago: In your letter dated August 4, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is designated as Item Number A080UA00309. It is a battery operated “butterfly flower pot” made of 80% plastic and 20% other materials including the electrical wiring according to your letter. It measures approximately 5” x 2.875” x 7” and will include 1 AA battery (battery was not included with the submitted sample). The “flower pot” is filled with plastic foliage and an oversized lithographically printed plastic butterfly that is the focal point. The “flower pot” has split dried vegetable stalks surrounding the plastic mold base. The “flower pot” is designed to be adhered to the wall or some other base. When a battery is powering the pot and it is switched on the printed “butterfly” flutter its wings. For tariff purposes it is the printed “butterfly” that gives the battery operated “butterfly flower pot” its essential character. The applicable subheading for the battery operated “butterfly flower pot” will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter (not enumerated). The rate of duty will be Free. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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