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NY 806248

CLA-2-69:S:N:N3:227 806248


TARIFF NO.: 6914.90.8000

Mr. Robb Pyles
Pioneer General, Inc.
9569 Benford Road
Orlando, FL 32827

RE: The tariff classification of ceramic flowerpots in wooden frameworks from China.

Dear Mr. Pyles:

In your letter dated January 13, 1995, on behalf of Compass Marketing, you requested a tariff classification ruling.

The samples submitted consist of the following:
a) three small plain ceramic flowerpots, measuring about 3 inches high, which are permanently fitted within a shelf-like, open wooden framework measuring approximately 10.5 inches long by 6.25 inches high. It is noted that one of the pots is situated above the other two pots that are located at the ends of the shelf;
b) a plain ceramic flowerpot, measuring nearly 5.5 inches high, which is permanently fitted within an open wooden framework that is especially shaped to hold the pot. Although these pots will be filled, after importation, with wax in order to be used as candles, they are classified in their condition as imported and, thus, are considered to be flowerpots for classification purposes.

It is noted that there is no one component between the wooden and ceramic portions that imparts the essential character of these composite goods. Therefore, in regard to the Explanatory Notes to the General Rules for the Interpretation of the Harmonized System, GRI 3(c), when there is no one individual component imparting the essential character of the article, it will be classified under the heading (in this instance, 6914, HTS) which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for these ceramic pots within their wooden frameworks 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.

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.


Jean F. Maguire

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