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NY A86690

August 30, 1996

CLA-2-69:RR:NC:GI: 227 A86690


TARIFF NO.: 6913.90.5000

Ms. Sandi Amundson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of decorative ceramic pots with metal holder from the Philippines.

Dear Ms. Amundsen:

In your letter dated August 8, 1996, you requested a tariff classification ruling.

The sample submitted is known as the "Herb Pots with Holder," item number 19197-2, which consists of three small ornamental flower-like pots, with bottom apertures, that measure approximately 2 inches high with a top diameter of 2 1/4 inches. Moreover, it features a ceramic bed-like base, measuring about 7 3/4 inches long by 2 1/4 inches wide, onto which these pots are fitted. It also possesses a metal shelf-like holder, measuring nearly 8 1/2 inches in length, which depicts ornamental motifs along the sides of its framework.

It has been determined that the subject merchandise, being composed of ceramic and metal components that are both adaptable to one another and mutually complementary, is considered to be a composite article in which the essential character of the item, noting GRI 3(b), is imparted by the ceramic pots with fitted base.

The applicable subheading for the decorative "Herb Pots with Holder," item number 19197-2, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 6.6 percent ad valorem.

Articles classifiable under subheading 6913.90.5000, HTS, which are products of the Philippines, are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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 letter 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.


Roger J. Silvestri

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