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NY D85342




December 31, 1998

CLA-2-39:RR:NC:SP:222 D85342

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 6913.90.5000

Mr. James R. Arnold
Bryan Cave LLP
211 N. Broadway, Suite 3600
St. Louis, MO 63102-2750

RE: The tariff classification of flower pots from Italy.

Dear Mr. Arnold:

In your letter dated December 1, 1998, on behalf of your client Associated Italian Mfg. Ltd., you requested a tariff classification ruling.

You have submitted two samples of flower pots.

Sample no. 1, is a plastic flower pot with holes in the bottom. The top of the flower pot measures approximately 6 inches in diameter. It is approximately 4-1/2 inches high and the bottom measure approximately 4 inches in diameter.

Sample no. 2, is a terra cotta flower pot with decorations on the outside. This flower pot has a hole in the bottom. The top measures approximately 4-1/2 inches in diameter, the bottom measures approximately 2-3/4 inches in diameter and it is approximately 4 inches high.

In you letter of inquiry you requested classifications for several additional items. We are unable to give classifications at this time. You must submit a binding ruling request for those articles. No more than five items may be entered on a request.

The applicable subheading for the plastic flower pot will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The rate of duty will remain unchanged in the coming year.

The applicable subheading for the terra cotta flower pot will be 6913.90.5000, HTS, which provides for ornamental ceramic articles not of porcelain or china, other. The rate of duty will be 6.2 percent ad valorem. The rate of duty for the coming year will be 6 percent ad valorem.

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 Alice Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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