N247781 N2 Ruling Active

The tariff classification of plastic flower pots from Canada

Issued November 26, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

Product description

The two submitted illustrations depict items that are identified as flower pots. The first illustration is further identified by the name “Paris”. It has a diameter of 8” and a height of 7”. The second illustration is further identified by the name “Roma”. It has a diameter of 6” and a height of 5.625”. The composition of each flower pot is predominately of molded recycled high density polyethylene (HDPE) plastic material with a small amount of natural hemp fiber as filler material. You have asked whether or not there are restrictions regarding the hemp component material. There are no restrictions on the inclusion of hemp as filler in the molded plastic material of which the flower pot is composed.

CBP rationale

The applicable subheading for the “Paris” and “Roma” flower pots will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.

Full text

N247781 November 26, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Louise Chevanelle Formation Douane Louise Chevanelle Inc. 490 Providence Street Granby, Quebec Canada J2H 2H6 RE: The tariff classification of plastic flower pots from Canada Dear Ms. Chevanelle: In your letter dated November 11, 2013, on behalf of Plastique A.P.R., you requested a tariff classification ruling. The two submitted illustrations depict items that are identified as flower pots. The first illustration is further identified by the name “Paris”. It has a diameter of 8” and a height of 7”. The second illustration is further identified by the name “Roma”. It has a diameter of 6” and a height of 5.625”. The composition of each flower pot is predominately of molded recycled high density polyethylene (HDPE) plastic material with a small amount of natural hemp fiber as filler material. You have asked whether or not there are restrictions regarding the hemp component material. There are no restrictions on the inclusion of hemp as filler in the molded plastic material of which the flower pot is composed. The applicable subheading for the “Paris” and “Roma” flower pots will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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/. 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 Gary Kalus at (646) 733-3055. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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