CLA-2-39:OT:RR:NC:N4:422
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 N. Charles Street, Suite 1200
Baltimore, MD 21201
RE: The tariff classification of plastic planter and a plaster flower pot from from China
Dear Ms. Taeger:
In your letter dated May 18, 2009, on behalf of Ames True Temper, Inc., you requested a tariff classification ruling.
The submitted samples are identified as follows:
Featherstone Foam. This item is a planter made of 90% polyurethane plastic foam material and 10% calcium carbonate. The upper portion of the outer surface is decorated with a raised holly, berry and vine motif.
Ceramix. In your letter you stated that the “Ceramix” flower pot consists mostly of plaster with some magnesium oxide, resin and fiberglass. You advised this office that the article is not shaped and fired. You stated that it is not a ceramic article.
The applicable subheading for the Featherstone Foam planter 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.
The applicable subheading for the Ceramix flower pot will be 6809.90.0000, HTSUS, which provides for articles of plaster or of compositions based on plaster: other articles. The 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/.
You also submitted a sample of an item that was identified as a PU Polyurethane planter and a sample that was identified as an Eco Gardener flower pot. In order to issue a classification ruling for these two items, we will need a detailed explanation that describes the material composition of the binding agent for each item. Your description of each of these two items included a reference to “resin.” We will need an explanation for each of these two items that details the exact composition of the resin. Is it a natural resin? If not, explain the derivation of the resin. Also, please provide a cost breakdown for all components in each of these two items and explain how each of these two items is manufactured. We are returning any submitted materials that are related to these two items as well as the two samples. If you decide to resubmit your request, please include the two samples and all of the materials related to the two samples.
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