CLA-2-39:OT:RR:NC:N2:222
Ms. Francine Ramsey
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a plastic planter with removable inserts from China
Dear Ms. Ramsey:
In your letter dated November 12, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a Flower Planter w/3 Removable Inserts, SKU# 73800. This item is made of polypropylene (PP) plastic material. It is a flower planter with three removable potting inserts that can be used for indoor or outdoor gardening.
This item allows for the planting of flowers in each of the individual inserts within the planter, thereby preventing the flowers from growing into each other. In addition, when flowers are planted in each of the three inserts, less total soil is required then if the entire planter would need refilling. Also, the layout of flowers in the planter can be altered by simply lifting the inserts instead of digging up the flowers already planted.
The applicable subheading for SKU# 73800 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division