Ms. Li Hou
Art Montparnasse LLC dba
601 Route 206, Suite 26-243
Hillsborough, NJ 08844
RE: The tariff classification of plastic and vegetable fiber eco-friendly flower pots from China
Dear Ms. Hou:
In your letter dated June 22, 2010, you requested a tariff classification ruling.
The two submitted samples were identified as eco-friendly biodegradable gardener flower pots. You had stated that “the small one is made primarily from bamboo powder and rice husk (92%-95% plant fiber + 5%-8% organic biological resins & pigments).” You also stated that “the large one is made from rapeseed fiber and bamboo powder (92%-95% plant fiber + 5%-8% organic biological resins & pigments).”
However, Customs Laboratory analysis has reflected the fact that the small pot is comprised, by weight, of 63.3% vegetable fibers, 4.8% stone powder (consisting chiefly of mineral calcium carbonate, barium sulfate, potassium phosphate and silicon powder) and 31.9% plastic resin binder. Customs Laboratory analysis reflected the fact that the large pot is comprised, by weight, of approximately 68% vegetable fibers, 27% plastic binder and 5% inorganic compounds. All components of both samples are uniformly blended throughout the body of the respective sample.
You have suggested that these items are correctly classified in subheading 9602.00.5080. However, we do not agree that these items are correctly classified in the subheading that you have suggested. The materials of which these items are comprised are not the worked vegetable materials covered under heading 9602.
The applicable subheading for the small and large eco-friendly biodegradable gardener 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.
Robert B. Swierupski
National Commodity Specialist Division