United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M81773 - NY M81820 > NY M81795

Previous Ruling Next Ruling
NY M81795




April 10, 2006

CLA-2-39:RR:NC:SP:221 M81795

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.40.0000

Ms. Geri K. Davidson
The Container Store
500 Freeport Pkwy
Coppell, TX 75019

RE: The tariff classification of decorative plastic flowerpot covers from Germany.

Dear Ms. Davidson:

In your letter, which was received in this office on March 24, 2006, you requested a classification ruling.

The submitted sample is a thin plastic pleated shell that roughly resembles a cupcake liner. The product, which is available in six different colors, is designed to be a decorative cover for a flowerpot.

The applicable subheading for the plastic flowerpot covers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: