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NY B86137

June 12, 1997

CLA-2-69:RR:NC:2:227 B86137


TARIFF NO.: 6913.90.50; 6914.90.80

Ms. Katie H. Calhoun
A.N. Deringer, Inc.
29320 Goddard Road
Romulus, MI 48174

RE: The tariff classification of ceramic flower pots from Italy.

Dear Ms. Calhoun:

In your letter dated May 21, 1997, you requested a tariff classification ruling.

The merchandise in question is terra cotta ceramic flower pots, both decorated and non-decorated. A sample of a non-decorated flower pot was submitted with your request.

We note that under Explanatory Note (2) to heading 6914 (p.1008), "Non-decorative flower-pots" are included under 69.14-Other ceramic articles. Examples of non-decorated flower pots in your brochure are Art.1 (standard pot), Art.2 (azalea pot) and Art.3 (pompei pot).

The applicable subheading for decorated terra cotta ceramic flower pots will be 6913.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for ornamental ceramic articles other than of porcelain or china. The duty rate will be 6.4 percent ad valorem.

The applicable subheading for non-decorated terra cotta ceramic flower pots will be 6914.90.80, (HTS), which provides for other ceramic articles not of porcelain or china, other. The duty rate will be 6.6 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 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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