CLA-2-69:OT:RR:E:NC:1:128
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL33301
RE: The tariff classification of terra cotta pots from Vietnam.
Dear Mr. Crago:
In your letter dated June 30, 2008, you requested a tariff classification ruling.
The merchandise under consideration consists of decorative terra cotta ceramic pots, identified as Item Numbers A026MA02920, A026MA02919, and A026MA02918. The pots are colored brown and measure as follows:
A026MA02920 = 7.87” diameter x 7.09” height
A026MA02919 = 9.84” diameter x 8.66” height
A026MA02918 = 11.81” diameter x 10.24” height
The pots are being marketed for home and garden use. You have submitted product details and specifications with your request.
The applicable subheading for the terra cotta pots, Item Numbers A026MA02920, A026MA02919, and A026MA02918, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 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