Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 N. Charles Street, Suite 1200
Baltimore, MD 21201

RE: The tariff classification of a plastic planter and an agglomerated stone planter from China

Dear Ms. Taeger:

In your letter dated May 18, 2009, on behalf of your client, Ames True Temper, Inc., you requested a tariff classification ruling. Three samples were submitted, of which two will be the subject of this ruling. One sample, “CS Cast Stone”, will be classified in a subsequent ruling, which will be numbered: N062295. Laboratory analysis will be conducted in that case.

The first sample, designated as “PolyLam 4”, is a plastic planter lined with fiberglass. The article is lightweight and is made to resemble a ceramic planter. The planter is painted gold and decorated with a floral motif. The measurements are approximately twelve inches in height by fourteen inches in diameter at the top opening and nine inches at the base.

The applicable subheading for “PolyLam 4” will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The second sample, designated as “FG Fiberglass”, is an agglomerated stone planter. You stated in your letter that the article is composed of stone powder agglomerated with plastic resin and is reinforced with a fiberglass core. The article is made to resemble and feel like a terra-cotta planter. The measurements are approximately fourteen inches in height by fifteen inches at the top opening and eight inches at the base.

The applicable subheading for “FG Fiberglass” will be 6810.99.0080. HTSUS, which provides for articles of…artificial stone, whether or not reinforced: other articles: other. 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

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 Jacob Bunin at (646) 733-3027.


Robert B. Swierupski
National Commodity Specialist Division