CLA-2-69:OT:RR:NC:N4:428

Ms. Eva Y. Sung
Unlimited Containers, Inc.
14850 Don Julian Road
La Puente, CA 91746

RE: The tariff classification of a porcelain planter from China.

Dear Ms. Sung:

In your letter dated September 12, 2011, you requested a tariff classification ruling.

The merchandise under consideration is a decorative planter made of porcelain, item number CBK45AS. A sample of the planter was submitted with your ruling request and will be returned to you.

Item number CBK45AS is described as having a color of “Antique Silver,” and is decorated with a matte silver paisley-style design. It measures approximately 4.0 inches high by 4.5 inches wide by 4.5 inches long.

The applicable subheading for the decorative porcelain planter, item number CBK45AS, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” The general 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/.

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 Nicole Sullivan at (646) 733-3028.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division