The tariff classification of a ceramic watering can planter from China.

N073975 September 15, 2009 CLA-2-69:OT:RR:E:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a ceramic watering can planter from China. Dear Mr. Crago-Edwards: In your letter dated August 28, 2009, you requested a tariff classification ruling. The merchandise under consideration is identified as Dolomite Watering Can Planter, Item Number A026MA02068. The item is made of dolomite ceramics and is in the shape of a watering can. It measures 5 7/16” in diameter and 9” x 5 7/16” x 4 ¾” overall, and is hand-painted with a butterfly and flower design. You indicate that the item will be sold as a planter, but can also be used as a watering can, and that it is being marketed for household garden use. You have submitted a photograph of the item with your request. The watering can planter is a combination article. It can be used in two disparate activities that are prima facie classifiable under two separate headings of the tariff. When used as a watering can, the article is classifiable as a ceramic household article in heading 6912, Harmonized Tariff Schedule of the United States (HTSUS); as a planter, the article is classifiable as an ornamental ceramic article in heading 6913 HTSUS. Since no single heading sufficiently describes the whole product in issue, classification cannot be determined by reference to GRI 1, HTSUS. GRI 3 applies when multifunctional goods are put up for sale collectively but are prima facie classifiable under two or more headings of the tariff. GRI 3(b) covers composite goods or goods put up in sets for retail sale and provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In general, “essential character” has been construed to mean the attribute that strongly marks or serves to distinguish the article.In this case, the essential character of the watering can planter is not readily apparent. It is our belief that the essential character of the product is not distinguished by either the watering can component or by the planter feature; the two activities play a more or less equal role in relation to the concept and use of the combination article.When the component which gives the product its essential character cannot be determined, classification is determined by way of GRI 3(c) which directs that when goods cannot be classified by reference to GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The heading which occurs last in numerical order of the two competing headings is 6913, HTSUS. Accordingly, the applicable subheading for the Dolomite Watering Can Planter, Item Number A026MA02068, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 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