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NY A86826




September 17, 1996

CLA-2-69:RR:NC:GI: 227 A86826

CATEGORY: CLASSIFICATION

TARIFF NO.: 6914.90.8000

Mr. Darrell Sekin Jr.
DJS International Services, Inc.
8411 Sterling, Suite 101
Irving, TX 75063

RE: The tariff classification of a ceramic planter from China.

Dear Mr. Sekin:

In your letter dated August 13, 1996, on behalf of RAZ Imports, you requested a tariff classification ruling.

The sample submitted is the "Mixed Media Glove Bunny" planter, article number E74502, which measures about 8 inches high. It possesses a cylindrical-shape flower pot, measuring approximately 2 1/4 inches high, which contains four stakes onto which is affixed a wooden heart-shape sign with the wording "Never Enough Thyme" as well as a bunny-shape glove securing a small pitchfork, noting that the bottom portion of these items are encompassed by artificial foliage.

Since the subject merchandise is considered to be a composite article, it has been determined, in noting GRI 3(c), that there is no one component of this item which imparts the essential character, and, therefore, classification will be under the heading (in this instance 6914, HTS) which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the "Mixed Media Glove Bunny" planter, article number E74502, will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. The rate of duty will be 7 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 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.

Sincerely,

Roger J. Silvestri
Director,

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