CLA-2-69:OT:RR:NC:4:428

Ms. Eva Y. Sung
Unlimited Containers, Inc.
14850 Don Julian Road
La Puente, CA 91746

RE: The tariff classification of porcelain planters from China.

Dear Ms. Sung:

In your letter dated September 12, 2011, you requested a tariff classification ruling.

Under consideration are two decorative planters made of porcelain, item numbers CPR76BK and CBK22BK. Samples of both planters were submitted with your ruling request and will be returned to you.

Item number CPR76BK measures approximately 8 inches high by 9.75 inches wide by 9.75 inches long, while item number CBK22BK measures approximately 13.75 inches high by 4.75 inches wide by 4.88 inches long. Both planters are matte black in color.

The applicable subheading for the decorative porcelain planters, item numbers CPR76BK and CBK22BK, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” The general 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 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 Nicole Sullivan at (646) 733-3028.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division