CLA-2-83:RR:NC:N1:113 D84801
Ms. Susan D. Klingbeil
IKEA
496 W. Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of metal flower pots and vases
from Vietnam
Dear Ms. Klingbeil:
In your letter received in this office on November 17, 1998,
you requested a tariff classification ruling.
The merchandise is a metal flower pot (article 595 116 50)
and a metal vase (article 995 116 48). The pot weighs 1.25 kgs,
and is a cube about 13.5 cms per side. The vase weighs 2 kgs, and
is a three-leaf clover shape about 23 cms deep. You do not
specify the metal of its construction, but it is a non-ferrous
base metal.
The applicable subheading for the flower pot and vase will
be 8306.29.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornaments, of base
metal, other. The rate of duty will be 46 percent ad valorem.
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 James
Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division