CLA-2-69:RR:NC:2: 227 B85211
Mr. Vernon Kurz
BDP International, Inc.
1017 4th Avenue
Lester, PA 19029-1813
RE: The tariff classification of ornamental vases from China and
Holland, planters from Germany and teapots from China.
Dear Mr. Kurz:
In your letter dated April 17, 1997, on behalf of New
Holland Floral, Inc., you requested a tariff classification ruling.
The samples submitted consist of the following articles:
a) a porcelain vase, known as the "Wildflower Urn,"
which measures approximately 2 3/4 inches high with a
top diameter of 3 inches and possesses a floral motif
on its exterior;
b) a glazed ceramic planter, known as the "Green-Striped
Vase" (item number 38862), which measures about 4 3/4
inches high with a top diameter of 5 1/2 inches and
features horizontal green stripes around its exterior;
c) a terracotta planter, known as the "Tan Pot," which
measures approximately 3 1/2 inches high with a top
diameter of 5 inches;
d) the ceramic "Violet Teapot" which measures about
6 inches high and possesses a removable lid, serving
handle and functional spout. Its lid and front
exterior are adorned with a floral motif.
The applicable subheading for the porcelain vase, known as the
"Wildflower Urn," will be 6913.10.5000, Harmonized Tariff Schedule
of the United States (HTS), which provides for ornamental ceramic
articles of porcelain. The rate of duty will be free.
The applicable subheading for the glazed ceramic planter, known as the "Green-Striped Vase," will be 6913.90.5000, HTS,
which provides for other ornamental articles of ceramic. The
rate of duty will be 6.4 percent ad valorem.
The appropriate subheading for the terracotta planter, known
as the "Tan Pot," will be 6914.90.8000, HTS, which provides for
other ceramic articles, and dutiable at the rate of 6.6 percent
ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the decorated teapot. Your
request for a classification ruling should include the entered
(FOB) value for this article.
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
George Kalkines at 212-466-5794.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division