CLA-2-39:RR:NC:SP:221 I89058
Mr. Paul Vroman
Danzas AEI Intercontinental
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of plastic flower pots, step stools and bird baths from China.
Dear Mr. Vroman:
In your letter dated December 2, 2002, on behalf of Royal Alliance Inc., you requested a tariff classification ruling.
Pictures were provided with your letter. The flower pots, step stools and bird baths are all composed of plastic. The flower pots come in various shapes and sizes, but all are meant to hold plants and flowers. The step stool is a single step stool. The bird baths are pedestaled bowls that might also contain an ornamental figure.
The applicable subheading for the flower pots, step stools and bird baths will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division