The tariff classification of earthenware ceramic planters from China.

N243165 July 30, 2013 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Bob Wilkening Apache Cactus Inc. dba B&B Apache Cactus 2324 S. Idaho Road Apache Junction, AZ 85219 RE: The tariff classification of earthenware ceramic planters from China. Dear Mr. Wilkening: In your letter received June 17, 2013, you requested a tariff classification ruling. The merchandise under consideration is two ceramic planters. Samples of the planters were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The first planter, item number C1, is bowl-shaped and measures approximately 5.5 inches in diameter by 2.875 inches high, while the second planter, item number C5, is cup-shaped and measures approximately 3.375 inches in diameter by 3.25 inches high. Both feature drainage holes on the side of the planter and are decorated with southwestern desert scenes. Neither sample is marked with the country of origin. From the information you provided, after importation you will plant cacti in these planters and sell the completed cactus gardens to retail stores. In your ruling request you state that these planters are made of porcelain ceramic. However, laboratory analysis has determined that they are made of earthenware ceramic. The applicable subheading for the two ceramic planters will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 percent 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/. The submitted samples were not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Therefore, if imported as is, these planters will not meet the country of origin marking requirements. 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 Nicole Sullivan at (646) 733-3028. Sincerely, Thomas J. Russo Director National Commodity Specialist Division