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NY K88056

August 25, 2004
CLA-2-39:RR:NC:SP:221 K88056


TARIFF NO. 3924.90.5500; 9817.00.5000

Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of drainpipe flower pots from China.

Dear Ms. Marcoux:

In your letter dated July 29, 2004, you requested a classification ruling.

You have submitted an illustration of item number 26110, S/2 Drainpipe Flower Pots. The flower pots are made of polypropylene with a terra-cotta color. They measure 11-1/2 inches long by 6 inches wide by 6 inches high. Two adjustable hooks that fit all standard drainpipe sizes are included with the flower pots. The hooks enable the flower pots to be attached to the drainpipe. The polypropylene flower pots with hooks will fit round and square drainpipes. The pots will be used for planting various types of flowers around the outside of the home.

The applicable subheading for the plastic flower pots will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the plastic flower pots would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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