CLA-2-69:OT:RR:NC:N4:428

Ms. Donna Hamman
New England Pottery, LLC
1000 Washington Street
Foxboro, MA 02035

RE: The tariff classification of non-decorated terra cotta ceramic planters and saucers from Italy.

Dear Ms. Hamman:

In your letter dated June 29, 2010 you requested a tariff classification ruling.

The merchandise under consideration consists of non-decorated terra cotta ceramic planters and saucers as follows:

21 A Flower Pots 21 B Fern/Azalea Pot 21 E Orchid Pots 22 B Bulb Pans 21 C & 23 K Saucers

Each of the planters and saucers come in various sizes ranging from 3” to 18”.

The applicable subheading for the non-decorated terra cotta ceramic planters and saucers will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic articles: Other: Other.” The rate of duty will be 5.6% 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