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NY N009390

April 12, 2007



TARIFF NO.: 6913.90.5000

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway
21st Floor
New York, NY 10018

RE: The tariff classification of a decorative ceramic flower pot from China.

Dear Ms. Whitley:

In your letter dated April 4, 2007, you requested a tariff classification ruling.

The submitted sample is identified as a Small Flower Pot, Style #124951. The item is a ceramic flower pot that has been plated with copper and a copper-colored paint. It measures approximately 4½ inches in height with an open top diameter of 3½ inches and a base diameter of 2¾ inches. A yellow ribbon made of 100% polyester is wrapped around the upper edge of the flower pot and tied in a bow. A paper lid fits over the top of the flower pot. You indicate that the flower pot is made of dolomite ceramic and is intended to be used as a decorative article. A breakdown of the component materials by percentage of weight and value was also submitted with your request.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI’s) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the ceramic flower pot in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The ceramic flower pot is considered a composite good, the essential character of which is imparted by the ceramic component.

Your sample is being returned as requested.

The applicable subheading for the decorative ceramic flower pot will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Sharon Chung at 646-733-3028.


Robert B. Swierupski

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