CLA-2-69:OT:RR:NC:N4:428
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of five earthenware planters from Vietnam.
Dear Ms. Morgan:
In your letter dated December 14, 2010, you requested a tariff classification ruling.
You submitted five samples representative of the earthenware planters you intend to import. These samples are:
1) Varese - Item # 523351/T1271350
2) Rustica - Item # 523339/T271349
3) Piazza - Item # 523352/T271352
4) Domani - Item # 492299/T27128
5) Antique Rustica - Item # 523348/T271351
You stated that each planter is made of clay and features a lustrous glaze with various metal oxides. All samples were sent to our laboratory for analysis, so they cannot be returned to you as requested.
The laboratory analysis of the samples resulted in the following findings:
Varese was determined to be made of earthenware, and covered with a lustrous glaze streaked in brown and green.
Rustica was determined to be made of earthenware, and covered with a green lustrous glaze which is flecked with a lighter gold color.
Piazza was determined to be made of earthenware, and covered in a lustrous glaze which is streaked in dark blue and light blue.
Domani was determined to be made of earthenware, and covered with a lustrous glaze which is streaked green and brown, with brown predominating.
Antique Rustica was determined to be made of earthenware, and no part of the surface is lustrous.
In your ruling request you inquired about the phrase “reddish-colored body” as referred in subheading 6913.90.3000, Harmonized Tariff Schedule of the United States (HTSUS). The term refers to the color of the item in its imported condition.
The applicable subheading for the five earthenware planters will be 6913.90.5000, (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other”. The rate of duty will be 6% 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 428 at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division