CLA-2-69:S:N:N3:227 813051

Mr. Robert G. Marshall
Customhouse Broker
P.O. Box 40082
Jacksonville, FL 32203

RE: The tariff classification of ceramic planting pots from Italy.

Dear Mr. Marshall:

In your letter dated July 24, 1995, on behalf of Seedsmith's of the Southeast, Inc., you requested a tariff classification ruling.

The merchandise at issue, based on the catalog submitted, consists of various shaped ceramic planters that are depicted both as standard and decorated red clay pots.

The applicable subheading for the ceramic planters, known as standard red clay pots, will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for the ceramic planters, known as decorative red clay pots, will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles. The rate of duty will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport