CLA-2-95:OT:RR:NC:N4:425

Mr. Brian Canevari
B.C. Frame Inc.
117 N Kalaheo Ave. Apt. C
Kailua, HI 96734

RE: The tariff classification of Cocodrifters and Bucciadicoco.

Dear Mr. Canevari:

In your letter dated April 11, 2016, you requested a tariff classification ruling for export.

You submitted photographs and descriptive literature for Cocodrifters and Bucciadicoco, which are planters. The Cocodrifter planters are made primarily from coconut shell and driftwood, with a copper wire hanger. The Bucciadicoco planters are made from coconut shell, with a copper wire hanger. Both the Cocodrifters and Bucciadicoco planters will be used to hang flowers and plants.|

You state that the merchandise is designed, constructed and exported from the United States. Please be advised that classification rulings issued by this office are applicable to the products in question when imported into the United States. Since you plan to export this product, it is recommended that you seek a ruling from the designated Customs Office of the destination country prior to export.

The applicable subheading for the Cocodrifters and Bucciadicoco will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other, Other. The rate of duty will be 2.7 percent ad valorem.

Dnpututy 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 https://hts.usitc.gov/current.

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 Wayne Kessler at wayne.kessler@cbp.dhs.gov.

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division